Georgia House of Representatives - 1995/1996 Sessions

HB 94 - Sales tax; farm equipment, etc; fabrication

Page Numbers - 1

1. Holland  157th         2. Ray  128th


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


HB 94                                             LC 21 2945






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-8-2 of the Official Code of Georgia
  1- 2  Annotated, relating to definitions relative to sales and use
  1- 3  taxes, so as to provide that the routine repair of farm
  1- 4  equipment, milling machinery, and farm related machinery
  1- 5  shall not constitute a fabrication within the meaning of
  1- 6  such Code section; to repeal conflicting laws; and for other
  1- 7  purposes.

  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 9  Code Section 48-8-2 of the Official Code of Georgia
  1-10  Annotated, relating to definitions relative to sales and use
  1-11  taxes, is amended by striking in its entirety subparagraph
  1-12  (A) of paragraph (8) and inserting in lieu thereof the
  1-13  following:

  1-14        "(A) The fabrication of tangible personal property for
  1-15        consumers who directly or indirectly furnish the
  1-16        materials used in such fabrication; provided, however,
  1-17        that the routine repair of farm equipment, milling
  1-18        machinery, and farm related machinery shall not
  1-19        constitute fabrication notwithstanding the fact that
  1-20        incident to such repair some part or parts must be
  1-21        made;"

                         SECTION 2.

  1-22  All laws and parts of laws in conflict with this Act are
  1-23  repealed.











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