Bill Text: GA HB1164 | 2011-2012 | Regular Session | Introduced

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Bill Title: Sales and use tax; sales of program materials by certain organizations used by churches to provide youth sports activities; provide exemption

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2012-02-28 - House Second Readers [HB1164 Detail]

Download: Georgia-2011-HB1164-Introduced.html

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12 LC 34 3178

House Bill 1164

By: Representatives Tankersley of the 158th, Purcell of the 159th, Burns of the 157th, and Parrish of the 156th

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 a limited period of time an exemption with respect to sales of program materials by certain organizations to be used by certain churches for the purpose of providing youth sports activities; to provide for conditions and limitations; 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 paragraphs (90) and (91) and adding a new paragraph (92) as follows:

"(90) The sale of electricity to a manufacturer located in this state used directly in the manufacture of a product if the direct cost of such electricity exceeds 50 percent of the cost of all materials, including electricity, used directly in the product; or

(91) The sale of prewritten software which has been delivered to the purchaser electronically or by means of load and leave.; or

(92) Notwithstanding any provision of Code Section 48-8-63 to the contrary, from July 1, 2012, to June 30, 2014, sales of program materials, to be used for the purpose of providing youth sports activities, by an organization which is tax exempt under Section 501(c)(3) of the Internal Revenue Code to a church qualified as an exempt religious organization under Section 501(c)(3) of the Internal Revenue Code."

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All laws and parts of laws in conflict with this Act are repealed.