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HB 46 - Sales tax; exempt wheelchairs and certain related equipment

Irvin, Robert A (45th)

Status Summary	HC:	W&M	SC:		FR:	01/12/99	LA:	01/13/99	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 tax, so as to provide for an exemption with respect to the sale or use of wheelchairs and certain related equipment; and for other purposes.

HB 46                                              LC 11 9638 
 
 
 
 
 
 
                        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 wheelchairs and certain related equipment; to 
  1- 5  provide for conditions and limitations; to provide an 
  1- 6  effective date; to repeal conflicting laws; and for other 
  1- 7  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 "or" at the end of paragraph 
  1-13  (62), by striking the period at the end of paragraph (63) 
  1-14  and inserting in its place "; or", and by adding a new 
  1-15  paragraph immediately following paragraph (63) to read as 
  1-16  follows: 
 
  1-17      "(64) The sale or use, to or by permanently disabled 
  1-18      persons, of wheelchairs and any accompanying equipment, 
  1-19      including seating equipment, which is manually or 
  1-20      mechanically attached or adapted to such wheelchairs." 
 
  1-21                           SECTION 2. 
 
  1-22  This Act shall become effective on July 1, 1999. 
 
  1-23                           SECTION 3. 
 
  1-24  All laws and parts of laws in conflict with this Act are 
  1-25  repealed. 
 
 
 
 
 
 
 
 
 
 
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