Bill Text: GA HB204 | 2009-2010 | Regular Session | Introduced
Bill Title: Sales and use tax; motor fuel sales; change certain provisions
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2009-01-30 - House Second Readers [HB204 Detail]
Download: Georgia-2009-HB204-Introduced.html
09 LC
18 7897
House
Bill 204
By:
Representatives Sims of the
169th,
Shaw of the
176th,
Roberts of the
154th,
McCall of the
30th,
Hatfield of the
177th,
and others
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 state sales
and use tax 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
4
percent of
the sales and use
taxes
tax
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)(1)
As used in this subsection, the term 'local sales and use tax' means any sales
tax, use tax, or local sales and use tax which is levied and imposed in an area
consisting of less than the entire state, however authorized, including, but not
limited to, such taxes authorized by or pursuant to constitutional amendment; by
or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p.
2243), as amended, the 'Metropolitan Atlanta Rapid Transit Authority Act of
1965'; by or pursuant to Article 2, 2A, 3, or 4 of this chapter.
(2)
The sale or use of diesel fuel used to propel locomotives shall be exempt from
the 4 percent sales and use tax levied or imposed by this article.
(3)
The exemption provided for in paragraph (2) of this subsection shall not apply
to any local sales and use tax levied or imposed at any time.
(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, 2009.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.