Bill Text: GA HB1034 | 2011-2012 | Regular Session | Introduced
Bill Title: Revenue and taxation; sales and use tax; change certain definitions
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2012-02-17 - House Second Readers [HB1034 Detail]
Download: Georgia-2011-HB1034-Introduced.html
12 LC
34 3329
House
Bill 1034
By:
Representatives Hatchett of the
143rd,
Collins of the
27th,
and Carter of the
175th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating
to sales and use taxes, so as to change certain definitions regarding such
taxes; to provide an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and
use taxes, is amended in Code Section 48-8-2, relating to definitions regarding
such taxes, by revising paragraph (4) as follows:
"(4)
'Business' means any activity engaged in by any person or caused to be engaged
in by any person with the object of direct or indirect gain, benefit, or
advantage."
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laws and parts of laws in conflict with this Act are repealed.