06 LC 18
5344S/AP
House
Bill 1219 (AS PASSED HOUSE AND SENATE)
By:
Representatives Smith of the
70th,
Freeman of the
140th,
Maddox of the
172nd,
Morris of the
155th,
Reese of the
98th,
and others
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 of certain school supplies, clothing, footwear, computers,
and computer related accessories for a limited period of time; to provide for an
exemption from sales and use tax with respect to certain sales of certain
energy efficient products for a limited period of time; 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 state sales and use tax, is amended by striking subparagraph (A) of
paragraph (75) and inserting in its place a new subparagraph (A), to read as
follows:
"(75)(A)
The sale of any covered item. The exemption provided by this paragraph shall
apply only to sales occurring during a period commencing at 12:01 A.M. on
July 28,
2005
August 3,
2006, and concluding at 12:00 Midnight on
July 31,
2005
August 6,
2006."
SECTION
2.
Said
Code section is further amended by striking subparagraphs (A), (B), and (D) of
paragraph (82) and inserting in their place new subparagraphs (A), (B), and (D)
to read as follows:
"(A)
Purchase of energy efficient products with a sales price of $1,500.00 or less
per product purchased for noncommercial home or personal use. The exemption
provided by this paragraph shall apply only to sales occurring during a period
commencing at 12:01 A.M. on
October 6,
2005
August 3,
2006, and concluding at 12:00 Midnight on
October 9,
2005
August 6,
2006.
(B)
For the purposes of this exemption, an energy efficient product is
any energy
efficient product for noncommercial home or personal use consisting
of any dishwasher, clothes washer, air
conditioner, ceiling fan,
incandescent
or flourescent light bulb, dehumidifier,
programmable thermostat,
or
refrigerator,
door, or
window, the energy efficiency of which has
been designated by the United States Environmental Protection Agency and the
United States Department of Energy as meeting or exceeding each such
agencýs
energy saving efficiency requirements or which have been designated as meeting
or exceeding such requirements under each such
agencýs
Energy Star
program."
"(D)(i)
For the purposes of this paragraph, the term 'local sales and use tax' shall
mean any sales tax, use tax, or local sales and use tax which is 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, the 'Metropolitan Atlanta Rapid
Transit Authority Act of 1965'; by or pursuant to Article 2 of this chapter; by
or pursuant to Article 2A of this chapter; by or pursuant to Part 1 of Article 3
of this chapter; by or pursuant to Part 2 of Article 3 of this chapter; by or
pursuant to Article 4 of this chapter.
(ii)
The exemption provided for in subparagraph (A) of this paragraph shall not apply
to any local sales and use tax levied or imposed at any
time.
Reserved."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.