08 LC
18 6991S
House
Bill 189 (COMMITTEE SUBSTITUTE)
By:
Representatives Smith of the
131st,
Smith of the
129th,
Scott of the
2nd,
Hanner of the
148th,
Buckner of the
130th,
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 taxes, so as to revise and change the exemption
with respect to sales of certain tangible personal property for construction of
a national infantry museum and heritage park facility; to exempt certain sales
to such facility; to exempt certain sales of property used in the construction
thereof; to extend the limited duration thereof; 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 taxes, is amended by revising subparagraph (A) of paragraph
(84) to read as follows:
"(84)(A)
Notwithstanding any provision of Code Section 48-8-63 to the contrary, from
July 1,
2006
the effective
date of the amendment to this
subparagraph, until June 30,
2008
2009,
sales of tangible personal property
used in
direct connection with the construction of
to
a national infantry museum and heritage park facility
or sales of
tangible personal property used in the construction of a national infantry
museum and heritage park facility owned or operated by an organization which is
exempt from taxation under Section 501(c)(3) of the Internal Revenue
Code."
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laws and parts of laws in conflict with this Act are repealed.