Georgia House of Representatives - 1995/1996 Sessions

HB 33 - Sales tax exemp; cert off- road equip; revise provisions

Page Numbers - 1/ 2

1. Royal  164th           2. Buck  135th             3. Jamieson  22nd
4. Skipper  137th         5. Floyd  138th            6. Cox  160th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
              ----------------------------------------                                              
               House          Action         Senate                                                 
              ----------------------------------------                                              
              1/9/95   Read 1st Time                                                                
              1/10/95  Read 2nd Time                                                                
              1/26/95  Favorably Reported                                                           
              3/17/95  Recommitted                                                                  
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Rules Suspended to Introduce                                                                        
                                                                                                    
Code Sections amended: 48-8-3                                                                       


HB 33                                             LC 18 6447






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-8-3 of the Official Code of Georgia
  1- 2  Annotated, relating to exemptions from sales and use
  1- 3  taxation, so as to revise and change an exemption with
  1- 4  respect to the sale or use of certain off-road equipment and
  1- 5  related attachments; to provide an effective date; to repeal
  1- 6  conflicting laws; and for other purposes.

  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 8  Code Section 48-8-3 of the Official Code of Georgia
  1- 9  Annotated, relating to exemptions from sales and use
  1-10  taxation, is amended by striking paragraph (29.1), and
  1-11  inserting in its place a new paragraph (29.1) to read as
  1-12  follows:

  1-13      "(29.1) The sale or use of any off-road equipment and
  1-14      related attachments which are sold to or used by persons
  1-15      engaged primarily in the growing and or harvesting of
  1-16      timber and which are used exclusively in site
  1-17      preparation, planting, cultivating, and or harvesting
  1-18      timber.  Such off-road equipment shall include, but not
  1-19      be limited to, skidders, feller bunchers, loaders,
  1-20      dozers, and motor graders and their related attachments.
  1-21      Any person making a sale of such off-road equipment or
  1-22      related attachments for the purposes specified in this
  1-23      paragraph shall collect the tax imposed on the sale by
  1-24      this article unless the purchaser furnishes such seller
  1-25      with a certificate issued by the commissioner certifying
  1-26      that the purchaser is entitled to purchase such off-road
  1-27      equipment or related attachments without paying the
  1-28      tax;".

                         SECTION 2.

  1-29  This Act shall become effective upon its approval by the
  1-30  Governor or upon its becoming law without such approval.

                         SECTION 3.



                                 -1- (Index)

                                                  LC 18 6447

  2- 1  All laws and parts of laws in conflict with this Act are
  2- 2  repealed.














































                                 -2- (Index)