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HB 1519 - Sales tax; exempt certain mobile homes

Sims, Chuck (167th)	Skipper, Jimmy (137th)	Heard, Keith G (89th)
Stanley, Lanett (50th)	Channell, R. M. (Mickey) (111th)	Buck, III, Thomas B (135th)

Status Summary	HC:	W&M	SC:		FR:	02/16/00	LA:	02/17/00	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 certain exemptions with respect to sales of certain mobile homes; and for other purposes.

HB 1519                                            LC 18 0211 
 
 
 
 
 
 
                        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 certain exemptions with respect to 
  1- 4  sales of certain mobile homes; to provide for conditions and 
  1- 5  limitations; to repeal conflicting laws; and for other 
  1- 6  purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Code Section 48-8-3 of the Official Code of Georgia 
  1-10  Annotated, relating to exemptions from state sales and use 
  1-11  tax, is amended by striking "or" at the end of paragraph 
  1-12  (62), by striking the period at the end of paragraph (63) 
  1-13  and inserting in its place "; or", and by adding a new 
  1-14  paragraph immediately following paragraph (63) to read as 
  1-15  follows: 
 
  1-16        "(64)(A) Forty percent of the retail sales price of a 
  1-17        new mobile home sold by a dealer as indicated on the 
  1-18        sales invoice.  The exemption provided under this 
  1-19        paragraph shall not apply to any transportation fees 
  1-20        and shall not apply to any separate taxable, tangible 
  1-21        items installed in such mobile home. 
 
  1-22        (B) Sales of preowned mobile homes if sales and use 
  1-23        tax has been paid with respect to the initial retail 
  1-24        sale of such mobile home." 
 
  1-25                           SECTION 2. 
 
  1-26  All laws and parts of laws in conflict with this Act are 
  1-27  repealed. 
 
 
 
 
 
 
 
 
 
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