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HB 528 - Sales tax; exempt certain dyed diesel fuel

Scarlett, Stephen G (174th)	Buck, III, Thomas B (135th)	DeLoach, Buddy (172nd)
Tillman, Eugene C (173rd)	Day, Burke (153rd)	Skipper, Jimmy (137th)

Status Summary	HC:	W&M	SC:		FR:	02/09/99	LA:	02/10/99	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 state sales and use tax, so as to provide for an exemption with respect to sales of dyed diesel fuel exclusively for use by licensed commercial fishermen; and for other purposes.

HB 528                                             LC 22 3455 
 
 
 
 
 
 
                        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 sales 
  1- 4  of dyed diesel fuel exclusively for use  by licensed 
  1- 5  commercial fishermen; to provide for conditions and 
  1- 6  limitations; to provide an effective date; to repeal 
  1- 7  conflicting laws; and for other 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 striking the word "or" at the end of 
  1-13  paragraph 62; by striking the period at the end of paragraph 
  1-14  (63) and inserting in its place a semicolon and the word 
  1-15  "or"; and by adding a new paragraph immediately following 
  1-16  paragraph (63), to be designated paragraph (64), to read as 
  1-17  follows: 
 
  1-18        "(64)(A) Sales of dyed diesel fuel exclusively used to 
  1-19        operate vessels or boats in the commercial fishing 
  1-20        trade by licensed commercial fishermen. 
 
  1-21        (B) Any person making a sale of dyed diesel fuel for 
  1-22        the purposes specified in this paragraph shall collect 
  1-23        the tax imposed on the sale by this article unless the 
  1-24        purchaser furnishes such person with a certificate 
  1-25        issued by the commissioner certifying that the 
  1-26        purchaser is entitled to purchase the dyed diesel fuel 
  1-27        without paying the tax." 
 
  1-28                           SECTION 2. 
 
  1-29  This Act shall become effective on January 1, 2000. 
 
  1-30                           SECTION 3. 
 
  1-31  All laws and parts of laws in conflict with this Act are 
  1-32  repealed. 
 
 
 
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