HB 972 - Sales tax; foods and beverages exempted; dealers post cert signs

First Reader Summary

A BILL to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding state sales and use tax, so as to require certain dealers to post certain signs regarding the exemption of eligible foods and beverages from sales and use tax; and for other purposes.

Page Numbers - 1/ 2

Code Sections - 48-8-13

HB 972                                             LC 18 8279 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 1 of Article 1 of Chapter 8 of Title 48 of the 
  1- 2  Official Code of Georgia Annotated, relating to general 
  1- 3  provisions regarding state sales and use tax, so as to 
  1- 4  require certain dealers to post certain signs regarding the 
  1- 5  exemption of eligible foods and beverages from sales and use 
  1- 6  tax; to provide for criminal penalties; to provide an 
  1- 7  effective date; to repeal conflicting laws; and for other 
  1- 8  purposes. 
 
  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-10                           SECTION 1. 
 
  1-11  Part 1 of Article 1 of Chapter 8 of Title 48 of the Official 
  1-12  Code of Georgia Annotated, relating to general provisions 
  1-13  regarding state sales and use tax, is amended by adding a 
  1-14  new Code section at the end thereof, to be designated Code 
  1-15  Section 48-8-13, to read as follows: 
 
  1-16    "48-8-13. 
 
  1-17    (a) Every dealer who engages in the sale for off-premises 
  1-18    consumption or use of eligible foods and beverages which 
  1-19    are subject to the exemption provided for under paragraph 
  1-20    (57) of Code Section 48-8-3 shall be required to post a 
  1-21    sign in a conspicuous location on the premises of such 
  1-22    dealer which specifies in terms which are readily 
  1-23    understandable the types of transactions which are 
  1-24    entitled to the exemption and the extent to which such 
  1-25    transactions are subject to the exemption. 
 
  1-26    (b) Any person who violates subsection (a) of this Code 
  1-27    section shall: 
 
  1-28      (1) Upon the first conviction thereof be punished by a 
  1-29      fine not to exceed $500.00; 
 
  1-30      (2) Upon the second conviction thereof be punished by a 
  1-31      fine not to exceed $1,000.00; and 
 
 
 
 
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  2- 1      (3) Upon a third or subsequent conviction thereof be 
  2- 2      guilty of a misdemeanor." 
 
  2- 3                           SECTION 2. 
 
  2- 4  This Act shall become effective on July 1, 1997. 
 
  2- 5                           SECTION 3. 
 
  2- 6  All laws and parts of laws in conflict with this Act are 
  2- 7  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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