Bill Text: GA HB547 | 2011-2012 | Regular Session | Introduced

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Bill Title: Sales and use tax; fuel for cooling refrigerated shipping containers; provide exemption

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-03-21 - House Second Readers [HB547 Detail]

Download: Georgia-2011-HB547-Introduced.html

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11 LC 14 0498

House Bill 547

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 taxes, so as to provide an exemption for the sale or use of fuel for use in the cooling of refrigerated shipping containers; 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 taxes, is amended by adding a new paragraph to read as follows:

"(18.1) The sale or use of fuel for use in the cooling of refrigerated shipping containers;"

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.