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03 LC 18 2225
House Bill
141
By: Representative Stephens of the 123rd
By: Representative Stephens of the 123rd
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 state sales and use tax, so as to provide
for an exemption with respect to sales of certain chemicals, compounds, or
substances used in pollution treatment or control; to provide for conditions and
limitations; 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 (74), by striking the period at the end of
paragraph (75) and inserting in its place "; or", and by adding a new paragraph
immediately following paragraph (75) to be designated paragraph (76) to read as
follows:
"(76) Sales of chemicals, chemical compounds, or chemical substances certified by the Environmental Protection Division of the Department of Natural Resources and used in pollution treatment or control."
"(76) Sales of chemicals, chemical compounds, or chemical substances certified by the Environmental Protection Division of the Department of Natural Resources and used in pollution treatment or control."
SECTION 2.
All laws and parts of laws in conflict with this Act are
repealed.