Bill Text: GA HB119 | 2011-2012 | Regular Session | Comm Sub
Bill Title: Sales and use tax; change certain definitions
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-04-14 - House Withdrawn, Recommitted [HB119 Detail]
Download: Georgia-2011-HB119-Comm_Sub.html
11 LC
18 9900S
The
House Committee on Ways and Means offers the following substitute to HB
119:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to general provisions regarding sales and use
taxation, so as to change certain provisions regarding applicability of sales
and use tax to motor fuel sales; to provide for an exemption from sales and use
tax for a limited period of time on the sale or use of diesel fuel used to
propel locomotives; 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.
Part
1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to general provisions regarding sales and use taxation, is
amended by revising Code Section 48-8-3.1, relating to the applicability of
sales and use tax to motor fuel sales, as follows:
"48-8-3.1.
(a)
Except as provided in
subsection
subsections
(b) and
(c) of this Code section, sales
or
use of motor fuels as defined in paragraph
(9) of Code Section 48-9-2 shall be exempt from the first 3 percent of the sales
and use taxes levied or imposed by this article and shall be subject to the
remaining 1 percent of the sales and use taxes levied or imposed by this
article.
(b)
Sales or
use of motor fuel other than gasoline
which motor fuel other than gasoline is purchased for purposes other than
propelling motor vehicles on public highways as defined in Article 1 of Chapter
9 of this title shall be fully subject to the 4 percent sales and use taxes
levied or imposed by this article unless otherwise specifically exempted by this
article.
(c)
For the period commencing on July 1, 2011, and ending on June 30, 2013, the sale
or use of diesel fuel used to propel locomotives shall be exempt from sales and
use taxes levied or imposed by this chapter.
(c)(d)
It is specifically declared to be the intent of the General Assembly that
taxation imposed on sales
or
use of motor fuel
wholly or
partially subject to taxation under
subsection (b)
of this Code section shall not constitute
motor fuel taxes for purposes of any provision of the Constitution providing for
the automatic or mandatory appropriation of any amount of funds equal to funds
derived from motor fuel taxes."
SECTION
2.
This
Act shall become effective on July 1, 2011.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.