06 LC
18 5432S
House
Bill 1301 (COMMITTEE SUBSTITUTE)
By:
Representatives Martin of the
47th,
Royal of the
171st,
Chambers of the
81st,
Jennings of the
82nd,
Scott of the
2nd,
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 sales and use tax, so as to provide for an exemption for a
limited period of time with respect to certain sales of eligible food and
beverages to a qualified food bank; to provide for definitions; to provide for
procedures, conditions, and limitations; to provide for powers, duties, and
authority of the state revenue commissioner; 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 sales and use tax, is amended by adding a new paragraph immediately
following paragraph (57), to be designated paragraph (57.1), to read as
follows:
"(57.1)(A)
From July 1, 2006, until June 30, 2008, sales of eligible food and beverages to
a qualified food bank.
(B)
As used in this paragraph, the term:
(i)
'Eligible food and beverages' means any food as defined in Section 3 of the
federal Food Stamp Act of 1977 (P.L. 95-113), as amended, 7 U.S.C.A. 2012(g), as
such Act existed on January 1, 1996, whether or not for off premises
consumption.
(ii)
'Qualified food bank' means any food bank which is exempt from taxation under
Section 501(c)(3) of the Internal Revenue Code and which is operated primarily
for the purpose of providing hunger relief to low income persons residing in
this state.
(C)
Any person making a sale of eligible food and beverages for the purpose
specified in this paragraph shall collect the tax imposed on this sale unless
the purchaser furnishes such person with an exemption determination letter
issued by the commissioner certifying that the purchaser is entitled to purchase
the eligible food and beverages without paying the tax.
(D)
The commissioner is authorized to promulgate rules and regulations deemed
necessary in order to administer and effectuate this
paragraph;"
SECTION
2.
This
Act shall become effective on July 1, 2006.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.