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HB 123 - Sales tax; exempt certain sales to volunteer fire departments

Tolbert, Scott (25th)

Status Summary	HC:	W&M	SC:		FR:	01/15/99	LA:	01/25/99	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 taxes, so as to provide an exemption for certain sales to volunteer fire departments; and for other purposes.

HB 123                                             LC 25 1123 
 
 
 
 
 
 
                        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  taxes, so as to provide an exemption for certain sales to 
  1- 4  volunteer fire departments; to repeal conflicting laws; and 
  1- 5  for other purposes. 
 
  1- 6       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 7                           SECTION 1. 
 
  1- 8  Code Section 48-8-3 of the Official Code of Georgia 
  1- 9  Annotated, relating to exemptions from state sales and use 
  1-10  taxes, is amended by adding a new paragraph (37.1) to read 
  1-11  as follows: 
 
  1-12      "(37.1) Sales of tangible personal property and services 
  1-13      to volunteer fire departments to be used for 
  1-14      firefighting or related purposes.  For purposes of this 
  1-15      paragraph, 'volunteer fire departments' means those 
  1-16      volunteer fire departments having valid certificates of 
  1-17      compliance issued pursuant to Code Section 25-3-22;" 
 
  1-18                           SECTION 2. 
 
  1-19  All laws and parts of laws in conflict with this Act are 
  1-20  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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