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	Georgia General Assembly

House Bill 132
By: Representatives Sims of the 167^th, Houston of the 166^th, Byrd of the 170^th, Mosley of the 171^st and Black of the 178^th

A BILL TO BE ENTITLED
AN ACT

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 liquefied petroleum gas or other fuel used in tobacco production by family owned qualified farm products producers; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48_8_3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use tax, is amended by striking "or" at the end of paragraph (71), by striking the period at the end of paragraph (72) and inserting in its place "; or", and by adding a new paragraph immediately following paragraph (72), to be designated paragraph (73), to read as follows:
"(73) Sales of liquefied petroleum gas or other fuel used in tobacco production by family owned qualified farm products producers. For purposes of this Code section, the term 'family owned qualified farm products producer' shall have the same meaning as specified in paragraph (2) of subsection (a) of Code Section 48_5_41.1, as amended."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.