HB 142 - Sales tax exemption; building materials used in recycling (4)

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.

Code Sections

Code Sections amended: