09 LC 18
8022S/AP
House
Bill 120 (AS PASSED HOUSE AND SENATE)
By:
Representatives Smith of the
70th,
Dempsey of the
13th,
Talton of the
145th,
Harden of the
147th,
Powell of the
171st,
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 state sales and use tax, so as to provide for an exemption with
respect to the sale of certain school supplies, clothing, footwear, computers,
and computer related accessories for a limited period of time; to provide for an
exemption from sales and use tax with respect to certain sales of certain
energy efficient products or water efficient products for a limited period of
time; 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 state sales and use tax, is amended by revising subparagraph (A) of
paragraph (75) as follows:
"(75)(A)
The sale of any covered item. The exemption provided by this paragraph shall
apply only to sales occurring during a period commencing at 12:01 A.M. on
July 31,
2008
July 30,
2009, and concluding at 12:00 Midnight on
August 3,
2008
August 2,
2009."
SECTION
2.
Said
Code section is further amended by revising subparagraph (A) of paragraph (82)
as follows:
"(82)(A)
Purchase of energy efficient products or water efficient products with a sales
price of $1,500.00 or less per product purchased for noncommercial home or
personal use. The exemption provided by this paragraph shall apply only to
sales occurring during a period commencing at 12:01 A.M. on
October 2,
2008
October 1,
2009, and concluding at 12:00 Midnight on
October 5,
2008
October 4,
2009."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.