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04 LC 18 3264/AP
House Bill 1409 (AS PASSED HOUSE
AND SENATE)
By: Representative Royal of the 140th
By: Representative Royal of the 140th
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia
Annotated, relating to exemptions from sales and use tax, so as to provide for
an exemption with respect to ice; to provide for conditions and limitations; 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 sales and use tax, is amended by striking
"or" at the end of paragraph (76); by striking the period at the end of
paragraph (77) and inserting in its place "; or"; and by adding a new paragraph
immediately following paragraph (77), to be designated paragraph (78), to read
as
follows:
"(78) The sale or use of ice for chilling poultry or vegetables in processing for market and for chilling poultry or vegetables in storage rooms, compartments, or delivery trucks."
"(78) The sale or use of ice for chilling poultry or vegetables in processing for market and for chilling poultry or vegetables in storage rooms, compartments, or delivery trucks."
SECTION 2.
This Act shall become effective July 1,
2004.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.