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| Georgia General Assembly |
HB29.html
House Bill
29
By: Representatives Jamieson of the 22nd,
Buck of the 135th, Royal of the 164th and Bell of the
25th
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 certain digital
broadcast equipment; to provide for definitions; 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
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)(A)
The sale or use of digital broadcast equipment by a federally licensed
commercial or public radio or television broadcast station that enables a radio
or television station to originate and broadcast or to receive and broadcast
digital signals, including, but not limited to, digital broadcast equipment
required by the Federal Communications Commission.
(B)
As used in this paragraph, the term:
(i) 'Digital
broadcast equipment' means equipment purchased by a radio or television
broadcast station for the origination or integration of program materials for
broadcast over the airwaves which uses or produces an electronic signal where
the signal carries data generated, stored, and processed as strings of binary
data. Data transmitted or stored as digital data consists of strings of
positive or nonpositive elements of a transmission expressed in strings of
0´s
and
1´s
which a computer or processor can reconstruct as an electronic
signal.
(ii) 'Federally licensed commercial or public
radio or television broadcast station' means any entity or enterprise, either
commercial or noncommercial, which operates under a license granted by the
Federal Communications Commission for the purpose of free distribution of audio
and video services when the distribution occurs by means of transmission over
the public airwaves.
(C) The exemption provided under
this paragraph shall not apply to any of the
following:
(i) Repair or replacement parts purchased
for the machinery or equipment described in this
paragraph;
(ii) Machinery or equipment purchased to
replace machinery or equipment for which an exemption was previously claimed and
taken under this paragraph; or
(iii) Any machinery or
equipment purchased after the radio or television station has ceased analog
broadcasting, or purchased after November 1, 2011, whichever occurs
first."
SECTION 2.
This Act shall become effective on July 1,
2001.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.