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SR 407 - Sales Tax - urge bill on exemp- tion for school uniforms

Golden, Tim (8th)	Hecht, Greg K. (34th)	Walker, Charles W (22nd)

Status Summary	SC:	F&PU	HC:		FR:	01/13/00	LA:	02/01/00	S - Passed/Adopted

First Reader Summary

A resolution urging the House of Representatives to introduce, pass, and transmit to the Senate a bill establishing a temporary sales and use tax exemption in 2000 with respect to certain clothing, wallets, and bags typically purchased for school students; and for other purposes.

SR 407                                             LC 18 9911 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Urging the House of Representatives to introduce, pass, and 
  1- 2  transmit to the Senate a bill establishing a temporary sales 
  1- 3  and use tax exemption in 2000 with respect to certain 
  1- 4  clothing, wallets, and bags typically purchased for school 
  1- 5  students; and for other purposes. 
 
  1- 6  WHEREAS, the State of Georgia is experiencing unprecedented 
  1- 7  revenue growth and will enjoy a budget surplus this year of 
  1- 8  approximately $1 billion; and 
 
  1- 9  WHEREAS, it is the desire of the Senate that all Georgia 
  1-10  citizens benefit from this prosperity; and 
 
  1-11  WHEREAS, a large portion of the revenue surplus is 
  1-12  attributable directly to higher than anticipated sales tax 
  1-13  collections; and 
 
  1-14  WHEREAS, sales taxes are paid by all Georgia citizens; and 
 
  1-15  WHEREAS, sales taxes are a regressive form of taxation 
  1-16  disproportionately impacting lower income citizens of this 
  1-17  state; and 
 
  1-18  WHEREAS, sales tax moratoriums tied to back-to-school 
  1-19  purchases are an emerging tax relief trend and currently 
  1-20  exist in the States of Texas, Florida, and New York and are 
  1-21  under consideration in a number of other states; and 
 
  1-22  WHEREAS, the economies of Georgia's border communities are 
  1-23  adversely affected when neighboring states attract Georgia 
  1-24  consumers with their sales tax moratoriums; and 
 
  1-25  WHEREAS, back-to-school purchases represent a major 
  1-26  expenditure each year for Georgia families with school age 
  1-27  children; and 
 
  1-28  WHEREAS, there is a significant portion of the population 
  1-29  that does not benefit from other forms of tax relief, such 
  1-30  as property tax reductions; and 
 
  1-31  WHEREAS, a sales tax holiday is a way to give a tax break to 
  1-32  Georgians in a time of surplus without having to enact a 
  1-33  permanent tax reduction; and 
 
 
 
 
                                 -1- 
 
 
 
  2- 1  WHEREAS, under Article III, Section V, Paragraph II of the 
  2- 2  Constitution revenue bills are required to originate in the 
  2- 3  House of Representatives. 
 
  2- 4  NOW, THEREFORE, BE IT RESOLVED BY THE SENATE that the 
  2- 5  members of this body urge the House of Representatives to 
  2- 6  introduce, pass, and transmit to the Senate at the earliest 
  2- 7  possible date a bill establishing a temporary sales and use 
  2- 8  tax exemption in 2000 with respect to certain clothing, 
  2- 9  wallets, and bags typically purchased for school students. 
 
  2-10  BE IT FURTHER RESOLVED that the Secretary of the Senate is 
  2-11  authorized and directed to transmit an appropriate copy of 
  2-12  this resolution to the House of Representatives. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-