sr939.html
10 LC 14 0194
Senate Resolution 939
By: Senators Goggans of the 7th, Jackson of the 24th, Crosby of the 13th, Buckner of the 44th, Bulloch of the 11th and others

A RESOLUTION


Proposing an amendment to the Constitution of Georgia so as to provide that lottery tickets and other lottery participation shall be subject to state and local sales and use taxation; to provide for submission of this amendment for ratification or rejection; and for other purposes.

BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA

SECTION 1.
Article I, Section II, Paragraph VIII of the Constitution, relating to lotteries, bingo games, and raffles, is amended by redesignating subparagraph (d) as (e) and inserting a new subparagraph (d) to read as follows:
"(d) On and after April 1, 2011, sales of lottery tickets and charges for any other type of participation in any lottery game shall be subject to state and local sales and use taxation."

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 to provide that lottery tickets and other lottery participation shall be subject to state and local sales and use taxation?"
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.