09 LC 28
4609
House
Bill 507
By:
Representative Stephens of the
164th
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
exemptions with respect to the purchase of certain health information
technologies; to provide a definition; 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.
Code
Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions
from sales and use tax, is amended by striking "or" at the end of paragraph
(85), deleting the period at the end of paragraph (86) and inserting "; or" in
its place, and adding a new paragraph to read follows:
"(87)(A)
The sale of health information technology;
(B)
As used in this paragraph, the term 'health information technology' means
hardware, software, integrated technologies and related licenses, intellectual
property, upgrades, and packaged solutions sold as services for use by health
care entities for the electronic creation, maintenance, access, and exchange of
health information.
(C)
Any person making a sale of health information technolgy shall collect the tax
imposed on the sale by this article unless the purchaser furnishes a certificate
issued by the commissioner certifying that the purchaser is entitled to purchase
the health information technology without paying the tax; and
(D)
The commissioner shall promulgate rules and regulations to implement and
administer this
paragraph."
SECTION
2.
This
Act shall become effective on January 1, 2010.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.