09 LC 18 8119

House Bill 442

By: Representative O`Neal of the 146th

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 change certain provisions regarding the exemption for eligible foods and beverages; 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 in paragraph (57) by revising subparagraph (E) to read as follows:

"(E) The commissioner shall adopt rules and regulations to carry out the provisions of this paragraph;"

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.