HB 142 - Sales tax exemption; building materials used in recycling

First Reader Summary

A BILL to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use tax, so as to provide for an exemption with respect to certain building materials, machinery, and equipment incorporated into certain disposal, processing, or recycling facilities; to provide for an exemption with respect to certain recovered or recycled tangible personal property or industrial raw materials; and for other purposes.

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HB 142                                             HB 1425/AP 
 
      H. B. No. 1425 (AS PASSED HOUSE AND SENATE) 
      By:  Representatives Kaye of the 37th, Powell of the 23rd, 
      Joyce of the 1st, West of the 101st, McKinney of the 51st 
      and others 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 16-11-130 of the Official Code of 
  1- 2  Georgia Annotated, relating to exemptions from certain 
  1- 3  statutes relating to the possession of firearms, so as to 
  1- 4  provide that peace officers certified by jurisdictions 
  1- 5  outside of the state shall be exempt from restrictions on 
  1- 6  possessing firearms; to exempt full-time municipal and city 
  1- 7  court judges from said restrictions; to amend Code Section 
  1- 8  16-11-107 of the Official Code of Georgia Annotated, 
  1- 9  providing criminal penalties for destroying or injuring 
  1-10  police dogs or police horses, so as to change the provisions 
  1-11  relating to definitions so as to include search and rescue 
  1-12  dogs; to provide for a short title; to provide that district 
  1-13  attorneys emeritus shall be exempt from restrictions on 
  1-14  possessing firearms; to provide an exemption for members and 
  1-15  retired members of the Georgia State Patrol and agents and 
  1-16  retired agents of the Georgia Bureau of Investigation; to 
  1-17  provide an exemption for certain law enforcement chief 
  1-18  executives, retired law enforcement chief executives, police 
  1-19  officers, and retired police officers; to change certain 
  1-20  provisions relating to carrying a pistol or revolver on or 
  1-21  off duty; to provide for related matters; to repeal 
  1-22  conflicting laws; and for other purposes. 
 
  1-23       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-24                           SECTION 1. 
 
  1-25  Code Section 16-11-130 of the Official Code of Georgia 
  1-26  Annotated, relating to exemptions from certain statutes 
  1-27  relating to the possession of firearms, is amended by 
  1-28  striking in its entirety paragraphs (1) and (12) of 
  1-29  subsection (a) and inserting in lieu thereof the following: 
 
  1-30      "(1) Peace officers, as such term is defined in 
  1-31      paragraph (11) of Code Section 16-1-3, and retired peace 
  1-32      officers so long as they remain certified whether 
  1-33      employed by the state or a political subdivision of the 
  1-34      state or another state or a political subdivision of 
 
 
 
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  2- 1      another state but only if such other state provides a 
  2- 2      similar privilege for the peace officers of this state;" 
 
  2- 3      "(12) State and federal trial and appellate judges and 
  2- 4      full-time judges of municipal and city courts." 
 
  2- 5                          SECTION 1.1. 
 
  2- 6  This section and Section 1.2 of this Act shall be known and 
  2- 7  may be cited as the "Sadie Act." 
 
  2- 8                          SECTION 1.2. 
 
  2- 9  Code Section 16-11-107 of the Official Code of Georgia 
  2-10  Annotated, providing criminal penalties for destroying or 
  2-11  injuring police dogs or police horses, is amended by 
  2-12  striking subsection (a) thereof and inserting in its place a 
  2-13  new subsection to read as follows: 
 
  2-14    "(a) As used in this Code section, the term: 
 
  2-15      (1) 'Accelerant detection dog' means a dog trained to 
  2-16      detect hydrocarbon substances. 
 
  2-17      (2) 'Bomb detection dog' means a dog trained to locate 
  2-18      bombs or explosives by scent. 
 
  2-19      (3) 'Firearms detection dog' means a dog trained to 
  2-20      locate firearms by scent. 
 
  2-21      (4) 'Narcotic detection dog' means a dog trained to 
  2-22      locate narcotics by scent. 
 
  2-23      (5) 'Narcotics' means any controlled substance as 
  2-24      defined in paragraph (4) of Code Section 16-13-21 and 
  2-25      shall include marijuana as defined by paragraph (16) of 
  2-26      Code Section 16-13-21. 
 
  2-27      (6) 'Patrol dog' means a dog trained to protect a peace 
  2-28      officer and to apprehend or hold without excessive force 
  2-29      a person in violation of the criminal statutes of this 
  2-30      state. 
 
  2-31      (7) 'Police dog' means a bomb detection dog, a firearms 
  2-32      detection dog, a narcotic detection dog, a patrol dog, 
  2-33      an accelerant detection dog, or a tracking dog used by a 
  2-34      law enforcement agency.  'Police dog' also means a 
  2-35      search and rescue dog. 
 
  2-36      (8) 'Police horse' means a horse trained to transport, 
  2-37      carry, or be ridden by a law enforcement officer and 
  2-38      used by a law enforcement agency. 
 
 
 
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  3- 1      (8.1) 'Search and rescue dog' means any dog that is 
  3- 2      owned or the services of which are employed by a fire 
  3- 3      department or the state fire marshal for the principal 
  3- 4      purpose of aiding in the detection of missing persons, 
  3- 5      including but not limited to persons who are lost, who 
  3- 6      are trapped under debris as a result of a natural or 
  3- 7      manmade disaster, or who are drowning victims. 
 
  3- 8      (9) 'Tracking dog' means a dog trained to track and find 
  3- 9      a missing person, escaped inmate, or fleeing felon." 
 
  3-10                           SECTION 2. 
 
  3-11  Said Code section is further amended by striking in its 
  3-12  entirety paragraph (5) of subsection (a) and inserting in 
  3-13  lieu thereof a new paragraph (5) to read as follows: 
 
  3-14      "(5) District attorneys, investigators employed by and 
  3-15      assigned to a district attorney's office, and assistant 
  3-16      district attorneys, and district attorneys emeritus;". 
 
  3-17                           SECTION 3. 
 
  3-18  Said Code section is further amended by striking subsection 
  3-19  (c) and inserting in its place a new subsection to read as 
  3-20  follows: 
 
  3-21    "(c) Code Sections 16-11-126 through 16-11-128 shall not 
  3-22    apply to or affect any: 
 
  3-23      (1) Sheriff sheriff, retired sheriff, deputy sheriff, or 
  3-24      retired deputy sheriff if such retired deputy sheriff is 
  3-25      receiving benefits under the Peace Officers' Annuity and 
  3-26      Benefit Fund provided under Chapter 17 of Title 47; 
 
  3-27      (2) Member of the Georgia State Patrol or agent of the 
  3-28      Georgia Bureau of Investigation or retired member of the 
  3-29      Georgia State Patrol or agent of the Georgia Bureau of 
  3-30      Investigation if such retired member or agent is 
  3-31      receiving benefits under the Employees' Retirement 
  3-32      System; 
 
  3-33      (3) Full-time law enforcement chief executive engaging 
  3-34      in the management of a county, municipal, state, state 
  3-35      authority, or federal law enforcement agency in the 
  3-36      State of Georgia, including any college or university 
  3-37      law enforcement chief executive that is registered or 
  3-38      certified by the Peace Officer Standards and Training 
  3-39      Council; or retired law enforcement chief executive that 
  3-40      formerly managed a county, municipal, state, state 
  3-41      authority, or federal law enforcement agency in the 
 
 
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  4- 1      State of Georgia, including any college or university 
  4- 2      law enforcement chief executive that was registered or 
  4- 3      certified at the time of his or her retirement by the 
  4- 4      Peace Officer Standards and Training Council, if such 
  4- 5      retired law enforcement chief executive is receiving 
  4- 6      benefits under the Peace Officers' Annuity and Benefit 
  4- 7      Fund provided under Chapter 17 of Title 47 or is retired 
  4- 8      in good standing and receiving benefits from a county, 
  4- 9      municipal, State of Georgia, state authority, or federal 
  4-10      retirement system; or 
 
  4-11      (4) Police officer of any county, municipal, state, 
  4-12      state authority, or federal law enforcement agency in 
  4-13      the State of Georgia, including any college or 
  4-14      university police officer that is registered or 
  4-15      certified by the Peace Officer Standards and Training 
  4-16      Council, or retired police officer of any county, 
  4-17      municipal, state, state authority, or federal law 
  4-18      enforcement agency in the State of Georgia, including 
  4-19      any college or university police officer that was 
  4-20      registered or certified at the time of his or her 
  4-21      retirement by the Peace Officer Standards and Training 
  4-22      Council, if such retired employee is receiving benefits 
  4-23      under the Peace Officers' Annuity and Benefit Fund 
  4-24      provided under Chapter 17 of Title 47 or is retired in 
  4-25      good standing and receiving benefits from a county, 
  4-26      municipal, State of Georgia, state authority, or federal 
  4-27      retirement system. 
 
  4-28    In addition, any such sheriff, retired sheriff, deputy 
  4-29    sheriff, or retired deputy sheriff, active or retired law 
  4-30    enforcement chief executive, or other law enforcement 
  4-31    officer referred to in this subsection shall be authorized 
  4-32    to carry a pistol or revolver on or off duty anywhere 
  4-33    within the state and the provisions of Code Sections 
  4-34    16-11-126 through 16-11-128 shall not apply to the 
  4-35    carrying of such firearms." 
 
  4-36                           SECTION 4. 
 
  4-37  All laws and parts of laws in conflict with this Act are 
  4-38  repealed. 
 
 
 
 
 
 
 
 
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