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HB 55 - Sales tax; urban transit systems; define certain term

Buck, III, Thomas B (135th)	Royal, A. Richard (164th)	Jamieson, Mary Jeanette (22nd)

Status Summary	HC:	W&M	SC:	F&PU	FR:	01/13/99	LA:	04/28/99	Signed by Governor

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 change certain provisions regarding the exemption of certain fees and charges of urban transit systems; to provide for an additional exemption with respect to certain fares and charges; and for other purposes.

HB 55                                                HB 55/AP 
 
      H. B. No. 55 (AS PASSED HOUSE AND SENATE) 
      By:  Representatives Buck of the 135th, Royal of the 164th 
      and Jamieson of the 22nd 
 
 
                        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 change certain provisions regarding the 
  1- 4  exemption of certain fees and charges of urban transit 
  1- 5  systems; to provide for an additional exemption with respect 
  1- 6  to certain fares and charges; to change certain provisions 
  1- 7  regarding the exemption of certain sales of objects of art 
  1- 8  and artifacts; to exempt certain sales of art to or for the 
  1- 9  use by certain tax-exempt organizations; to provide for 
  1-10  conditions and limitations; to provide an effective date; to 
  1-11  repeal conflicting laws; and for other purposes. 
 
  1-12       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-13                           SECTION 1. 
 
  1-14  Code Section 48-8-3 of the Official Code of Georgia 
  1-15  Annotated, relating to exemptions from state sales and use 
  1-16  tax, is amended by striking paragraph (5) and inserting in 
  1-17  its place a new paragraph (5) to read as follows: 
 
  1-18        "(5)(A) Fares and charges, except charges for charter 
  1-19        and sightseeing service, collected by an urban transit 
  1-20        system for the transportation of passengers. The term 
 
  1-21        (B) As used in this paragraph, the term: 
 
  1-22          (i) 'Public transit system primarily urban in 
  1-23          character' shall include a transit system operated 
  1-24          by any entity which provides passenger 
  1-25          transportation services by means of motor vehicles 
  1-26          having passenger-carrying capacity within or between 
  1-27          standard metropolitan areas and urban areas, as 
  1-28          those terms are defined in Code Section 32-2-3, of 
  1-29          this state. 
 
  1-30        (ii) 'Urban urban transit system' means a public 
  1-31        transit system primarily urban in character which is 
  1-32        operated by a street railroad company or a motor 
  1-33        common carrier, is subject to the jurisdiction of the 
 
 
 
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  2- 1        Georgia Public Service Commission, and whose fares and 
  2- 2        charges are regulated by the commission, or is 
  2- 3        operated pursuant to a franchise contract with a 
  2- 4        municipality of this state so that its fares and 
  2- 5        charges are regulated by or are subject to the 
  2- 6        approval of the municipality.  An urban transit system 
  2- 7        certificate shall be issued by the Public Service 
  2- 8        Commission, or by the municipality which has 
  2- 9        regulatory authority, upon an affirmative showing that 
  2-10        the applicant operates an urban transit system.  The 
  2-11        certificate shall be obtained and filed annually with 
  2-12        the commissioner;". 
 
  2-13                           SECTION 2. 
 
  2-14  Said Code section is further amended by striking paragraph 
  2-15  (14) and inserting in its place a new paragraph (14) to read 
  2-16  as follows: 
 
  2-17      "(14) The sale or use within this state Sales of objects 
  2-18      of art and of anthropological, archeological, 
  2-19      geological, horticultural, or zoological objects or 
  2-20      artifacts and other similar tangible personal property 
  2-21      to or for the use by any museum or organization which is 
  2-22      tax exempt under Section 501(c)(3) of the Internal 
  2-23      Revenue Code of such tangible personal property for 
  2-24      display or exhibition in the a museum within this state 
  2-25      when the museum is open to the public and has been 
  2-26      approved by the commissioner as an organization eligible 
  2-27      to receive tax deductible contributions;". 
 
  2-28                           SECTION 3. 
 
  2-29  This Act shall become effective on January 1, 2000. 
 
  2-30                           SECTION 4. 
 
  2-31  All laws and parts of laws in conflict with this Act are 
  2-32  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
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