Bill Text: GA HR30 | 2009-2010 | Regular Session | Introduced

Georgia House Resolution 30 (Prior Session Legislation)

Introduced

Bill Title: Sales and use tax; limit exemptions periods - CA

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2009-01-15 - House Second Readers [HR30 Detail]

Download: Georgia-2009-HR30-Introduced.html

09 LC 18 7714

House Resolution 30

By: Representatives Rice of the 51st and Graves of the 12th

A RESOLUTION

Proposing an amendment to the Constitution so as to limit enactment and renewal of sales and use tax exemptions to periods not to exceed four years; to provide for the submission of this amendment for ratification or rejection; and for other purposes.

BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Article VII, Section III of the Constitution is amended by adding a new Paragraph to read as follows:

"Paragraph IV. Sales and use tax exemptions. Exemptions from sales and use tax enacted after January 1, 2011, shall not exceed four years in duration. Any such exemption may be continued in effect for subsequent periods not to exceed four years, provided that each such continuation bill has attached thereto a certification by the state auditor, or such other appropriate official as determined by the General Assembly, that the goal or benefit to the state sought to be achieved by the initial exemption has been attained and that continuation of that exemption would be in the best interest of the state."

SECTION 2.

The above proposed amendment to the Constitution shall be published and submitted as provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the above proposed amendment shall have written or printed thereon the following:

"( ) YES

( ) NO

Shall the Constitution of Georgia be amended so as to limit enactment and renewal of sales and use tax exemptions to periods not to exceed four years?"

All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes." All persons desiring to vote against ratifying the proposed amendment shall vote "No." If such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall become a part of the Constitution of this state.