09 LC
18 8151S/AP
House
Bill 349 (AS PASSED HOUSE AND SENATE)
By:
Representatives Burkhalter of the
50th,
Smyre of the
132nd,
Brooks of the
63rd,
Harbin of the
118th,
Everson of the
106th,
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 sales and use taxes, so as to provide for an exemption for a
limited period of time with respect to sales of certain tangible personal
property to, or used in or for the new construction of, a civil rights museum;
to provide for a definition; to provide for procedures, conditions, and
limitations; 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 sales and use taxes, is amended by deleting "or" at the end of paragraph
(85), by replacing the period at the end of paragraph (86) with "; or", and by
adding a new paragraph to read as follows:
"(87)(A)
Notwithstanding any provision of Code Section 48-8-63 to the contrary, from
July 1, 2009, until July 30, 2015, sales of tangible personal property to, or
used in or for the new construction of, a civil rights museum.
(B)
As used in this paragraph, the term 'civil rights museum' means a museum which
is constructed after July 1, 2009; is owned or operated by an organization which
is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code;
has more than 70,000 square feet of space; and has associated facilities,
including, but not limited to, special event space and retail
space.
(C)
Any person making a sale of tangible personal property for the purpose specified
in this paragraph shall collect the tax imposed on this sale unless the
purchaser furnishes such person with an exemption determination letter issued by
the commissioner certifying that the purchaser is entitled to purchase the
tangible personal property without paying the tax.
(D)
The exemption provided for under subparagraph (A) of this paragraph shall not
apply to sales of tangible personal property that occur after the museum is
opened to the public."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.