Bill Text: GA HB379 | 2011-2012 | Regular Session | Comm Sub
Bill Title: Sales and use tax exemptions; personal property to certain nonprofit health centers; provide
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-02-28 - House Committee Favorably Reported [HB379 Detail]
Download: Georgia-2011-HB379-Comm_Sub.html
12 LC 34
3413S
The
House Committee on Ways and Means offers the following substitute to HB
379:
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
exemptions from sales and use tax, so as to provide for a new exemption from
state sales and use tax only for a limited period of time regarding the sale or
use of tangible personal property to certain nonprofit health centers; to
provide 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 subparagraph (A) of paragraph
(7.05) as follows:
"(7.05)(A)
For the period commencing on July 1,
2008
2012,
and ending on
June 30, 2010
December 31,
2015, sales of tangible personal property
to a nonprofit health center in this state which has been established under the
authority of and is receiving funds pursuant to the United States Public Health
Service Act, 42 U. S. C. Section 254b if such health clinic obtains an exemption
determination letter from the commissioner."
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laws and parts of laws in conflict with this Act are repealed.