Bill Text: GA HB743 | 2011-2012 | Regular Session | Introduced

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Bill Title: Motor fuel tax; expiration date for exemption for certain public transit and public campus transportation systems; extend

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2012-07-01 - Effective Date [HB743 Detail]

Download: Georgia-2011-HB743-Introduced.html

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12 HB 743/AP

House Bill 743 (AS PASSED HOUSE AND SENATE)

By: Representative Rice of the 51st

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to the motor fuel tax, so as to extend the expiration date for the exemption from the motor fuel tax for certain public transit and public campus transportation systems; to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use taxes, so as to change certain provisions regarding the exemption for jet fuel; to provide for an exemption for packaging materials; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to the motor fuel tax, is amended by revising subparagraphs (b)(10)(A) and (b)(10)(B) as follows:

"(10)(A) During the period of July 1, 2010 2012, through June 30, 2012 2015, sales of motor fuel, as defined in paragraph (9) of Code Section 48-9-2, for public mass transit vehicles which are owned by public transportation systems which receive or are eligible to receive funds pursuant to 49 U.S.C. Sections 5307 and 5311 for which passenger fares are routinely charged and which vehicles are used exclusively for revenue generating purposes which motor fuel sales occur at bulk purchase facilities approved by the department.

(B) During the period of July 1, 2010 2012, through June 30, 2012 2015, sales of motor fuel, as defined in paragraph (9) of Code Section 48-9-2, for vehicles operated by a public campus transportation system, provided that such system has a policy which provides for free transfer of passengers from the public transportation system operated by the jurisdiction in which the campus is located; makes the general public aware of such free transfer policy; and receives no state or federal funding to assist in the operation of such public campus transportation system and which motor fuel sales occur at bulk purchase facilities approved by the department."

SECTION 2.

Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use taxes, is amended by revising subparagraph (C) of paragraph (33.1), by deleting "or" at the end of paragraph (90), by deleting the period and adding "; or" at the end of paragraph (91), and by adding a new paragraph to read as follows:

"(C) The sale or use of jet fuel to or by a qualifying airline at a qualifying airport shall be exempt at all times from the sales or use tax levied and imposed as authorized pursuant to Part 1 of Article 3 of this chapter. As used in this subparagraph, the term 'qualifying airport' means any airport in this state that has had more than 750,000 takeoffs and landings during a calendar year, and the term 'qualifying airline' shall have the same meaning as set forth in subparagraph (E) of this paragraph."

"(92) The sale, use, consumption, or storage of materials, containers, labels, sacks, or bags used for packaging tangible personal property for shipment or sale. To qualify for the packaging exemption, the items shall be used solely for packaging and shall not be purchased for reuse. The packaging exemption shall not include materials purchased at a retail establishment for consumer use."

SECTION 3.

This Act shall become effective on July 1, 2012.

SECTION 4.

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