10
House
Bill 1217
By:
Representative Martin of the
47th
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 taxation, so as to provide for an exemption with
respect to sales of eligible food and beverages dispensed by or through vending
machines; to provide for conditions and limitations; to provide for related
matters; 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 taxation, is amended by revising subparagraphs (A) and (C) of
paragraph (57) as follows:
"(57)(A)
The sale for off-premises human consumption or use of eligible foods and
beverages,
including food
or drink dispensed by or through vending
machines, to the extent provided in
subparagraph (B) of this paragraph."
"(C)
For the purposes of this paragraph, '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, except that
eligible food and beverages shall not include seeds or plants to grow food
and shall
not include food or drink dispensed by or through vending machines or related
operations."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.