HB7.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 or use of certain eligible food or beverages which have been processed into capsule or tablet form; to provide for definitions; to provide for conditions and limitations; to provide an effective date; 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 subparagraph (C) of paragraph (57) and inserting in its place a new subparagraph (C) to read as follows:
"(C) For the purposes of this paragraph, 'eligible food and beverages' means any food as defined in Section 3 of the federal Food Stamp Act of 1977 (P.L. 95_113), as amended, 7 U.S.C.A. 2012(g), as such Act existed on January 1, 1996, except that eligible food and beverages shall not include seeds or plants to grow food and shall not include food or drink dispensed by or through vending machines or related operations. Eligible food and beverages shall also include any such otherwise qualified items under this subparagraph which have been processed into capsule or tablet form."