05 LC 18
4102
House
Bill 487
By:
Representatives Roberts of the
154th,
McCall of the
30th,
Floyd of the
147th,
Royal of the
171st,
Ray of the
136th,
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 change the exemption regarding
electricity sales for irrigation of farm crops; 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 paragraph (64) and
inserting in its place a new
paragraph (64) to read as follows:
paragraph (64) to read as follows:
"(64)
The sale of electricity
or other
fuel for the operation of an irrigation
system which is used on a farm exclusively for the irrigation of farm
crops;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.