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HB 1239 - Sales tax; exempt certain clothing, wallets, and bags

Borders, Ron (177th)	Epps, Carl Von (131st)	Shaw, Jay (176th)
Houston, Penny (166th)	Powell, Alan T (23rd)

Status Summary	HC:		SC:		FR:	/ /	LA:	/ /

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 the sale of certain clothing, wallets, and bags for a limited period of time; and for other purposes.

HB 1239                                            LC 18 0014 
 
 
 
 
 
 
                        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 the 
  1- 4  sale of certain clothing, wallets, and bags for a limited 
  1- 5  period of time; to provide for definitions; to provide for 
  1- 6  limitations; to provide for powers, duties, and authority of 
  1- 7  the state revenue commissioner; to repeal conflicting laws; 
  1- 8  and for other purposes. 
 
  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-10                           SECTION 1. 
 
  1-11  Code Section 48-8-3 of the Official Code of Georgia 
  1-12  Annotated, relating to exemptions from state sales and use 
  1-13  tax, is amended by striking "or" at the end of paragraph 
  1-14  (62), by striking the period at the end of paragraph (63) 
  1-15  and inserting in its place "; or", and by adding a new 
  1-16  paragraph immediately following paragraph (63), to be 
  1-17  designated paragraph (64), to read as follows: 
 
  1-18        "(64)(A) The sale of any item of clothing, wallet, or 
  1-19        bag having a retail price of $100.00 or less.  The 
  1-20        exemption provided by this subparagraph shall apply 
  1-21        only to sales occurring during the period commencing 
  1-22        at 12:01 A.M. on July 29, 2000, and concluding at 
  1-23        midnight on August 6, 2000. 
 
  1-24        (B) As used in this paragraph, the term: 
 
  1-25          (i) 'Bag' means handbag, backpack, fanny pack, and 
  1-26          diaper bag.  Such term shall not include briefcase, 
  1-27          suitcase, or other garment bag. 
 
  1-28          (ii) 'Clothing' means any item of apparel or 
  1-29          footwear intended to be worn on or about the human 
  1-30          body.  Such term shall not include skis, swim fins, 
  1-31          roller blades, skates, watches, watch bands, 
  1-32          jewelry, umbrellas, or handkerchiefs. 
 
 
 
 
                                 -1- 
 
 
 
  2- 1        (C) The exemption provided by subparagraph (A) of this 
  2- 2        paragraph shall not apply to sales in a theme park, 
  2- 3        entertainment complex, public lodging establishment, 
  2- 4        or airport. 
 
  2- 5        (D) The commissioner shall promulgate any rules and 
  2- 6        regulations necessary to implement and administer this 
  2- 7        paragraph." 
 
  2- 8                           SECTION 2. 
 
  2- 9  All laws and parts of laws in conflict with this Act are 
  2-10  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-