First Reader Summary

A BILL to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding state sales and use tax, so as to provide for the taxation of mobile telecommunications services; to provide for procedures, conditions, and limitations; to provide for powers, duties, and authority of the Department of Revenue; to change certain provisions regarding imposition of various taxes by political subdivisions; to amend Code Section 46-5-134 of the Official Code of Georgia Annotated, relating to the billing of subscribers for ""911"" charges, so as to provide for applicability of certain charges; and for other purposes.

Code Sections Amended

46-5-134 \ 48-8-1 \ 48-8-13 \ 48-8-6