Legislation	Clerk's Office	Members	Committees	Meetings	Home	Senate

HB 1549 - Sales tax; prosthetic devices; exemption

Harbin, Ben (113th)	Channell, R. M. (Mickey) (111th)	Williams, Robin L (114th)

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 an exemption with respect to the sale or use of certain prosthetic devices; and for other purposes.

HB 1549                                            LC 24 1691 
 
 
 
 
 
 
                        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 the 
  1- 4  sale or use of certain prosthetic devices; to provide for 
  1- 5  definitions; to provide for conditions and limitations; to 
  1- 6  provide an effective date; to repeal conflicting laws; and 
  1- 7  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 paragraph (54) and inserting in 
  1-13  its place new paragraphs (54) and (54.1) to read as follows: 
 
  1-14      "(54) The sale or use of any durable medical equipment 
  1-15      and prosthetic device as defined under Titles XVIII and 
  1-16      XIX of the federal Social Security Act which is paid for 
  1-17      directly by funds of the State of Georgia or the United 
  1-18      States under the medicare or Medicaid programs where 
  1-19      state or federal law or regulation authorizing such 
  1-20      payment prohibits the payment of sales and use tax in 
  1-21      connection therewith.  The commissioner shall specify by 
  1-22      rule or regulation the durable medical equipment and 
  1-23      prosthetic devices eligible for this exemption; 
 
  1-24      (54.1) The sale or use of any physician prescribed 
  1-25      prosthetic device as defined under Titles XVIII and XIX 
  1-26      of the federal Social Security Act;". 
 
  1-27                           SECTION 2. 
 
  1-28  This Act shall become effective on July 1, 2000. 
 
  1-29                           SECTION 3. 
 
  1-30  All laws and parts of laws in conflict with this Act are 
  1-31  repealed. 
 
 
 
 
                                 -1-