Bill Text: GA HR740 | 2009-2010 | Regular Session | Introduced
Bill Title: House Study Committee on Sales and Use Tax Exemptions; create
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-03-30 - House Second Readers [HR740 Detail]
Download: Georgia-2009-HR740-Introduced.html
09 LC
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House
Resolution 740
By:
Representative Sims of the
169th
A
RESOLUTION
Creating
the House Study Committee on Sales and Use Tax Exemptions; and for other
purposes.
WHEREAS,
Code Section 48-8-30 of the O.C.G.A. generally imposes a state tax on "the
retail purchase, retail sale, rental, storage, use, or consumption of tangible
personal property" and on certain services; and
WHEREAS,
over the course of many years, numerous exemptions for sales and use of various
types of property and for sales or purchases made by various types of entities
have been added by law; and
WHEREAS,
Code Section 48-8-3 alone contains more than 100 separately numbered paragraphs
of exemptions from the state sales and use tax, and other exemptions are
provided elsewhere in law; and
WHEREAS,
the number and character of such exemptions raises issues of fairness and
special treatment; and
WHEREAS,
such numerous exemptions may be likened to blasts of grapeshot aimed at the
waterline of the ship of state: while each individual hole may not appear large
in and of itself, they may collectively leak enough water to cause the ship to
list badly or even sink; and
WHEREAS,
there is a pressing need to thoroughly examine all of the various sales and use
tax exemptions provided by law to determine whether it is appropriate to
eliminate or reduce any of such exemptions and, if so, which ones.
NOW,
THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that there is created
the House Study Committee on Sales and Use Tax Exemptions to be composed of the
Speaker Pro Tempore of the House, the chairperson and the vice chairperson of
the House Committee on Ways and Means, and three members of the House of
Representatives to be appointed by the Speaker of the House of Representatives.
The Speaker shall designate a member of the committee as chairperson of the
committee. The chairperson shall call all meetings of the
committee.
BE
IT FURTHER RESOLVED that the committee shall undertake a study of the
conditions, needs, issues, and problems mentioned above or related thereto and
recommend any action or legislation which the committee deems necessary or
appropriate. The committee may conduct such meetings at such places and at such
times as it may deem necessary or convenient to enable it to exercise fully and
effectively its powers, perform its duties, and accomplish the objectives and
purposes of this resolution. The members of the committee shall receive the
allowances provided for in Code Section 28-1-8 of the Official Code of Georgia
Annotated. The allowances authorized by this resolution shall not be received
by any member of the committee for more than three days unless additional days
are authorized. The funds necessary to carry out the provisions of this
resolution shall come from the funds appropriated to the House of
Representatives. In the event the committee makes a report of its findings and
recommendations, with suggestions for proposed legislation, if any, such report
shall be made on or before December 1, 2009. The committee shall stand
abolished on December 1, 2009.
