09 LC 18
8023
House
Resolution 281
By:
Representatives Buckner of the
130th,
Ashe of the
56th,
Oliver of the
83rd,
Dooley of the
38th,
Gardner of the
57th,
and others
A
RESOLUTION
Proposing
an amendment to the Constitution so as to limit sales and use tax exemptions to
periods not to exceed three years and to require a comprehensive review and
evaluation of such exemptions; to provide for the submission of this amendment
for ratification or rejection; and for other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
VII, Section III of the Constitution is amended by adding a new Paragraph to
read as follows:
"Paragraph
IV.
Sales
and use tax
exemptions.
Commencing January 1, 2011, any exemption from sales and use taxes in effect
shall terminate on December 31, 2013. Any exemptions from sales and use taxes
newly enacted or subsequently renewed after January 1, 2011, shall not exceed
three years in duration. Not later than December 31, 2011, the General Assembly
shall provide for a comprehensive review and evaluation of all sales and use tax
exemptions which identifies the goal or benefit to the state sought to be
achieved by the initial exemption, determines whether such goal or benefit has
been attained, and determines whether the continuation of that exemption would
be in the best interest of the
state."
SECTION
2.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
|
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to limit sales and use tax
exemptions to periods not to exceed three years and to require a comprehensive
review and evaluation of such exemptions?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become a part of the Constitution of
this state.