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	Georgia General Assembly

House Bill 67
By: Representatives Wix of the 33^rd, Walker of the 141^st, McBee of the 88^th, Morris of the 155^th, Johnson of the 35^th and others

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 add an exemption for required textbooks for public or private postsecondary schools; 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) Sales of required textbooks to students enrolled full time or part time in public or private postsecondary institutions who present a student identification card. For the purposes of this paragraph, 'required textbook' means and includes any book that is principally designed for use as a source of instructional material by a student at a postsecondary institution and any book that a student is directed in writing to purchase by the instructor of a course in which the student is enrolled."

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All laws and parts of laws in conflict with this Act are repealed.