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	Georgia General Assembly

House Bill 135
By: Representatives McBee of the 88^th, Heard of the 89^th and Hudgens of the 24^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 certain sales to nonprofit organizations providing services to mentally retarded persons; to provide for conditions and limitations; to provide an effective date; 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 adding a new paragraph immediately following paragraph (7) to be designated paragraph (7.1), to read as follows:
"(7.1) Sales of tangible personal property and services to a nonprofit organization providing services to mentally retarded persons when such organization is a tax exempt organization under the Internal Revenue Code and obtains an exemption determination letter from the commissioner;"

SECTION 2.

This Act shall become effective on January 1, 2002.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.