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03 LC 25 2791
House Bill 96
By: Representatives Ray of the 108th, Royal of the 140th, Floyd of the 132nd, Purcell of the 122nd and James of the 114th
By: Representatives Ray of the 108th, Royal of the 140th, Floyd of the 132nd, Purcell of the 122nd and James of the 114th
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 the sale or use of liquefied petroleum gas or
other fuel used for certain horticultural purposes; 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
to read as
follows:
"(76) Sales of liquefied petroleum gas or other fuel used in a structure in which plants, seedlings, nursery stock, or floral products are raised primarily for the purposes of making sales of such plants, seedlings, nursery stock, or floral products for resale."
"(76) Sales of liquefied petroleum gas or other fuel used in a structure in which plants, seedlings, nursery stock, or floral products are raised primarily for the purposes of making sales of such plants, seedlings, nursery stock, or floral products for resale."
SECTION 2.
All laws and parts of laws in conflict with this Act are
repealed.