Bill Text: GA HB1055 | 2011-2012 | Regular Session | Introduced

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Bill Title: Sales and use tax; aircraft used for spraying agricultural crops; provide exemption

Spectrum: Slight Partisan Bill (Republican 4-2)

Status: (Introduced - Dead) 2012-02-17 - House Second Readers [HB1055 Detail]

Download: Georgia-2011-HB1055-Introduced.html

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12 LC 34 3175

House Bill 1055

By: Representatives Dukes of the 150th, McCall of the 30th, Rynders of the 152nd, Roberts of the 154th, Burns of the 157th, and others

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, so as to provide for an exemption with respect to aircraft used for spraying agricultural crops; to provide for related matters; 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 exemptions from sales and use tax, is amended by revising paragraph (29) by deleting "; and" at the end of subparagraph (I), adding "and" at the end of subparagraph (J), and adding a new subparagraph (K) as follows:

"(K) Aircraft used for spraying agricultural crops;"

SECTION 2.

This Act shall become effective on July 1, 2012.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.