 |
|
 |
| Georgia General Assembly |
HB90.html
House Bill 90
By:
Representatives Royal of the 164th, Ray of the 128th,
Hudson of the 156th, Greene of the 158th and Houston of
the 166th
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 liquefied petroleum
gas or other fuel used in swine production by family owned qualified farm
products producers; 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 liquefied petroleum gas or other fuel used in swine production by
family owned qualified farm products producers. For purposes of this Code
section, the term 'family owned qualified farm products producer' shall have the
same meaning as specified in paragraph (2) of subsection (a) of Code Section
48_5_41.1, as
amended."
SECTION 2.
All laws and parts of laws in conflict with this Act are
repealed.