HB439.html

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 of certain clothing, wallets, and bags for a limited period of time; to provide for definitions; to provide for limitations; to provide for powers, duties, and authority of the state revenue commissioner; to repeal conflicting laws; and for other purposes.

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 of any item of clothing, wallet, or bag having a sales price of $100.00 or less. The exemption provided by this subparagraph shall apply only to sales occurring during the period commencing at 12:01 A.M. on August 2, 2001, and concluding at midnight on August 5, 2001.
(B) As used in this paragraph, the term:
(i) 'Bag' means handbag, backpack, satchel, or other bag intended for carrying books and supplies. Such term shall not include suitcase or other garment bag.
(ii) 'Clothing' means any item of apparel or footwear intended to be worn on or about the human body. Such term shall not include skis, swim fins, roller blades, skates, watches, watch bands, jewelry, umbrellas, or handkerchiefs.
(C) The exemption provided by subparagraph (A) of this paragraph shall not apply to sales in a theme park, entertainment complex, public lodging establishment, or airport.
(D) The commissioner shall promulgate any rules and regulations necessary to implement and administer this paragraph."