HB 144 - Sales tax exemption; certain sales to home health agencies

First Reader Summary

A BILL to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt from sales and use taxes the sale of tangible personal property and services to a nonprofit licensed home health agency under certain conditions; and for other purposes.

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HB 144                                             LC 18 7842 
 
 
 
 
 
 
                        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 taxes, 
  1- 3  so as to exempt from sales and use taxes the sale of 
  1- 4  tangible personal property and services to a nonprofit 
  1- 5  licensed home health agency under certain conditions; to 
  1- 6  provide an effective date; to repeal conflicting laws; and 
  1- 7  for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Code Section 48-8-3 of the Official Code of Georgia 
  1-11  Annotated, relating to exemptions from sales and use taxes, 
  1-12  is amended by striking paragraph (7) in its entirety and 
  1-13  inserting in lieu thereof a new paragraph (7) to read as 
  1-14  follows: 
 
  1-15      "(7) Sales of tangible personal property and services to 
  1-16      a nonprofit licensed nursing home, nonprofit licensed 
  1-17      in-patient hospice, nonprofit licensed home health 
  1-18      agency, or a nonprofit general or mental hospital used 
  1-19      exclusively by such nursing home, in-patient hospice, 
  1-20      home health agency, or hospital in performing a general 
  1-21      nursing home, in-patient hospice, home health, hospital, 
  1-22      or mental hospital treatment function in this state when 
  1-23      such nursing home, in-patient hospice, home health 
  1-24      agency, or hospital is a tax exempt organization under 
  1-25      the Internal Revenue Code and obtains an exemption 
  1-26      determination letter from the commissioner;". 
 
  1-27                           SECTION 2. 
 
  1-28  This Act shall become effective on January 1, 1998. 
 
  1-29                           SECTION 3. 
 
  1-30  All laws and parts of laws in conflict with this Act are 
  1-31  repealed. 
 
 
 
 
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