06 LC 18
5142
Senate
Bill 559
By:
Senators Fort of the 39th, Hooks of the 14th, Thompson of the 33rd and Tate of
the 38th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to provide for an exemption with respect to state sales and
use taxes applicable to the liquid propane gas commodity sold and delivered
primarily for residential heating purposes and to charges for the natural gas
commodity billed for residential use; to provide for procedures, conditions, and
limitations; to provide for powers, duties, and authority of the administrator
of Part 2 of Article 15 of Chapter 10 of Title 10 of the Official Code of
Georgia Annotated, the "Fair Business Practices Act," as amended; to provide for
powers, duties, and authority of the state revenue commissioner with respect to
the foregoing; to provide an effective date; to repeal conflicting laws; and for
other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by adding a new Code section immediately following Code Section
48-8-15, to be designated Code Section 48-8-15.1, to read as
follows:
"48-8-15.1.
(a)(1)
State sales and use taxation pursuant to Code Section 48-8-30 as that tax
applies to charges for the natural gas commodity billed for residential use
shall be governed by the provisions of this Code section notwithstanding any
provisions of Code Section 48-8-30, or any other law, to the
contrary.
(2)
State sales and use taxation pursuant to Code Section 48-8-30 as that tax
applies to sales of the liquid propane gas commodity when sold and delivered
primarily for residential heating purposes shall be governed by the provisions
of this Code section notwithstanding any provisions of Code Section 48-8-30, or
any other law, to the contrary.
(b)
Sales or use of fuels described in subsection (a) of this Code section shall be
exempt from the 4 percent state sales and use tax imposed under this chapter.
The sales and use tax exemption provided for in this subsection shall not apply
to local sales and use taxes levied and imposed in an area consisting of less
than the entire state, however authorized, including, but not limited to, such
taxes authorized by or pursuant to constitutional amendment; by or pursuant to
Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended,
known as the 'Metropolitan Atlanta Rapid Transit Authority Act of 1965'; or by
or pursuant to Article 2, 2A, 3, or 4 of Chapter 8 of this title. Such local
taxes shall remain applicable to sales of such fuels.
(c)
The tax relief required under this Code section with respect to charges for the
natural gas commodity billed for residential use shall be credited or otherwise
reflected on a
consumeŕs
natural gas bill as soon as practicable and shall apply only with respect to
charges billed for the natural gas commodity and not for other enumerated
charges.
(d)
The failure of the dealer to pass through to the purchaser of any of the fuels
described in subsection (a) of this Code section the amount of the tax
exemptions, decreases, or reduction under this Code section shall constitute an
unfair or deceptive act or practice under Part 2 of Article 15 of Chapter 10 of
Title 10, the 'Fair Business Practices Act,' as amended, and shall be subject to
enforcement by the administrator of said Part 2 in the same manner as any other
act or practice constituting a violation of said Part 2 and subject to the same
remedies and penalties as any other act or practice constituting a violation of
said Part 2.
(e)
The commissioner is authorized to prescribe forms and promulgate rules and
regulations deemed necessary in order to administer and effectuate this Code
section."
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.