|
03 LC 18 2398
House Bill
349
By: Representatives Day of the 126th, Keen of the 146th, Stephens of the 123rd, Hill of the 147th and DeLoach of the 127th
By: Representatives Day of the 126th, Keen of the 146th, Stephens of the 123rd, Hill of the 147th and DeLoach of the 127th
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Code Section 48-8-2 of the Official Code of Georgia
Annotated, relating to definitions regarding sales and use taxes, so as to
provide that sales of tickets, fees, or charges with respect to chartering a
boat for recreational purposes shall not be subject to sales and use taxation;
to provide an effective date; to provide for applicability; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Code Section 48-8-2 of the Official Code of Georgia
Annotated, relating to definitions regarding sales and use taxes, is amended by
striking subparagraph (F) of paragraph (6) and inserting in its place a new
subparagraph (F) to read as
follows:
"(F) Charges made for participation in games and amusement activities; provided, however, that the sale of tickets, fees, or charges with respect to chartering a boat for recreational purposes shall constitute the furnishing of a service which is not taxable to the person to whom the service is furnished; or"
"(F) Charges made for participation in games and amusement activities; provided, however, that the sale of tickets, fees, or charges with respect to chartering a boat for recreational purposes shall constitute the furnishing of a service which is not taxable to the person to whom the service is furnished; or"
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.