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HB 156 - Sales tax; library materials; exempt cert nonprofit organizations

Felton, Dorothy (43rd)	Irvin, Robert A (45th)	Burkhalter, Joseph Mark (41st)
Trense, Sharon (44th)	Bunn, Barbara Jean (74th)

Status Summary	HC:	W&M	SC:		FR:	01/25/99	LA:	01/26/99	H - Read 2nd Time

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 provide for an exemption for certain sales to or by nonprofit organizations having as their primary purpose the raising of funds for books, materials, and programs for public libraries; and for other purposes.

HB 156                                             LC 11 9670 
 
 
 
 
 
 
                        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 provide for an exemption for certain sales to or by 
  1- 4  nonprofit organizations having as their primary purpose the 
  1- 5  raising of funds for books, materials, and programs for 
  1- 6  public libraries; 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 sales and use taxes, 
  1-12  is amended by striking "or" at the end of paragraph (62) 
  1-13  thereof, striking the period at the end of paragraph (63) 
  1-14  thereof and inserting "; or", and adding immediately 
  1-15  thereafter a new paragraph to read as follows: 
 
  1-16      "(64) Sales to or by any nonprofit organization which 
  1-17      has as its primary purpose the raising of funds for 
  1-18      books, materials, and programs for public libraries if 
  1-19      such organization qualifies as a tax-exempt organization 
  1-20      under Section 501(c)(3) of the Internal Revenue Code." 
 
  1-21                           SECTION 2. 
 
  1-22  All laws and parts of laws in conflict with this Act are 
  1-23  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
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