Bill Text: GA HB546 | 2011-2012 | Regular Session | Introduced

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Bill Title: Sales and use tax; property sales for zoological renovation or expansion; extend exemption

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2011-03-21 - House Second Readers [HB546 Detail]

Download: Georgia-2011-HB546-Introduced.html

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11 LC 18 9898

House Bill 546

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 extend for a limited period of time an exemption with respect to sales of tangible property used for and in the renovation or expansion of a zoological institution; to provide for procedures, conditions, and limitations; 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 (87) as follows:

"(87)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, from July 1, 2009, until June 30, 2011 2013, sales of tangible personal property used for and in the renovation or expansion of a zoological institution."

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.