HB 196 - Sales tax exemption; aircraft used for agricultural purposes

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 aircraft used primarily for agricultural purposes; and for other purposes.

Page Numbers - 1

HB 196                                             LC 18 7792 
 
 
 
 
 
 
                        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 state sales and use 
  1- 3  tax, so as to provide for an exemption with respect to 
  1- 4  aircraft used primarily for agricultural purposes; to 
  1- 5  provide for conditions and limitations; to provide an 
  1- 6  effective date; to repeal conflicting laws; and for other 
  1- 7  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 state sales and use 
  1-12  tax, is amended by adding a new paragraph immediately 
  1-13  following paragraph (28), to be designated paragraph (28.1), 
  1-14  to read as follows: 
 
 
  1-15        "(28.1)(A) The sale or use of aircraft used primarily 
  1-16        for agricultural purposes. 
 
  1-17        (B) Any person making a sale of an aircraft for the 
  1-18        purposes specified in this paragraph shall collect the 
  1-19        tax imposed on this sale unless the purchaser 
  1-20        furnishes such person with a certificate issued by the 
  1-21        commissioner certifying that the purchaser is entitled 
  1-22        to purchase the aircraft without paying the tax;" 
 
  1-23                           SECTION 2. 
 
  1-24  This Act shall become effective on January 1, 1998. 
 
  1-25                           SECTION 3. 
 
  1-26  All laws and parts of laws in conflict with this Act are 
  1-27  repealed. 
 
 
 
 
 
 
 
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