Bill Text: GA HB379 | 2011-2012 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
11 LC 18
9810
House
Bill 379
By:
Representative Stephens of the
164th
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 an 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
2011,
and ending on
June 30, 2010
2013,
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, 2011.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.