09 LC
18 8437ER
House
Bill 868
By:
Representative Sims of the
169th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to imposition, rate, collection, and assessment of
sales and use tax, so as to change the manner and method of imposing and
collecting such taxes on certain manufactured single-family structures; to
provide for procedures, conditions, and limitations; to repeal conflicting laws;
and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to imposition, rate, collection, and assessment of sales and
use tax, is amended by adding a new Code section to read as
follows:
"48-8-30.1.
(a)
As used in this Code section, the term:
(1)
'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'; and by or pursuant
to Article 2, 2A, 3, or 4 of this chapter.
(2)
'Manufactured single-family structure' means a mobile home, manufactured home,
industrialized building, or modular home used as a single-family
residence.
(3)
'Manufacturer's invoice amount' means the sales price of the manufactured
single-family structure, less any charges for transportation, dealer preparation
fees, import duties, consumer fees, furniture or other tangible personal
property, or other charges associated with such structure's sale. Such amount
shall not include any tangible personal property used in connection with the
installation of such structure.
(b)
The state sales and use tax levied and imposed pursuant to Code Section 48-8-30
on the retail purchase or retail sale from a dealer of a new manufactured
single-family structure shall be at the rate of 4 percent of an amount equal to
60 percent of the manufacturer's invoice amount. Such retail purchase or retail
sale shall not be subject to any local sales and use tax levied or imposed at
any time. This subsection shall apply regardless of whether the title of such
structure is retired.
(c)
State and local sales or use taxes levied or imposed by this article shall not
apply to the sale or use of a pre-owned manufactured single-family
structure."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.