Bill Text: GA HB119 | 2011-2012 | Regular Session | Comm Sub

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Bill Title: Sales and use tax; change certain definitions

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-04-14 - House Withdrawn, Recommitted [HB119 Detail]

Download: Georgia-2011-HB119-Comm_Sub.html

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11 LC 18 9900S

The House Committee on Ways and Means offers the following substitute to HB 119:

A BILL TO BE ENTITLED
AN ACT

To amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding sales and use taxation, so as to change certain provisions regarding applicability of sales and use tax to motor fuel sales; to provide for an exemption from sales and use tax for a limited period of time on the sale or use of diesel fuel used to propel locomotives; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding sales and use taxation, is amended by revising Code Section 48-8-3.1, relating to the applicability of sales and use tax to motor fuel sales, as follows:

"48-8-3.1.

(a) Except as provided in subsection subsections (b) and (c) of this Code section, sales or use of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the first 3 percent of the sales and use taxes levied or imposed by this article and shall be subject to the remaining 1 percent of the sales and use taxes levied or imposed by this article.

(b) Sales or use of motor fuel other than gasoline which motor fuel other than gasoline is purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the 4 percent sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.

(c) For the period commencing on July 1, 2011, and ending on June 30, 2013, the sale or use of diesel fuel used to propel locomotives shall be exempt from sales and use taxes levied or imposed by this chapter.

(c)(d) It is specifically declared to be the intent of the General Assembly that taxation imposed on sales or use of motor fuel wholly or partially subject to taxation under subsection (b) of this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes."

SECTION 2.

This Act shall become effective on July 1, 2011.

SECTION 3.

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