09 LC
18 7688
House
Bill 67
By:
Representative Sims of the
169th
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
the sales and use tax exemption regarding eligible food and beverages, so as to
provide for a partial suspension of such exemption for a limited period of time;
to provide for 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 the sales
and use tax exemption regarding eligible food and beverages, is amended by
adding a new paragraph to read as follows:
"(56.1)(A)
For the period commencing July 1, 2009, and ending on June 30, 2011, the
provisions of paragraph (57) of this Code section regarding exemption from state
sales and use tax only for the sale for off-premises human consumption or use of
eligible food and beverages shall be controlled by the provisions of this
paragraph.
(B)
During such period, such exemption from state sales and use tax only shall cease
except as otherwise provided in subparagraph (C) of this paragraph.
(C)
Such exemption shall continue to apply to the sale of such eligible food and
beverages when such sale is in the amount of $100.00 or less when purchased by a
person who:
(i)
Is 65 years of age or older who presents a valid social security
card;
(ii)
Presents a valid Social Security Disability Insurance card; or
(iii)
Presents a valid Supplemental Security Income card.
(D)
This paragraph shall stand repealed in its entirety on July 1,
2011;"
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repealed.