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HB 54 - Sales tax; exempt certain gas sales

Buck, III, Thomas B (135th)	Royal, A. Richard (164th)	Jamieson, Mary Jeanette (22nd)
Walker, Larry (141st)	Skipper, Jimmy (137th)

Status Summary	HC:	W&M	SC:		FR:	01/13/99	LA:	01/14/99	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 tax, so as to provide for an exemption with respect to the sale of certain natural or artificial gas used directly in the production of electricity; and for other purposes.

HB 54                                              LC 18 9207 
 
 
 
 
 
 
                        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 tax, so 
  1- 3  as to provide for an exemption with respect to the sale of 
  1- 4  certain natural or artificial gas used directly in the 
  1- 5  production of electricity; 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 sales and use tax, is 
  1-12  amended by striking "or" at the end of paragraph (62); by 
  1-13  striking the period at the end of paragraph (63) and 
  1-14  inserting in its place "; or"; and by adding a new paragraph 
  1-15  immediately following paragraph (63), to be designated 
  1-16  paragraph (64), to read as follows: 
 
  1-17      "(64) The sale of natural or artificial gas used 
  1-18      directly in the production of electricity which is 
  1-19      subsequently sold to a consumer who pays a sales tax on 
  1-20      the electricity." 
 
  1-21                           SECTION 2. 
 
  1-22  This Act shall become effective upon its approval by the 
  1-23  Governor or upon its becoming law without such approval. 
 
  1-24                           SECTION 3. 
 
  1-25  All laws and parts of laws in conflict with this Act are 
  1-26  repealed. 
 
 
 
 
 
 
 
 
 
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