SB47: SB47 Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt

25 LC 50 1064S (SCS) Senate Bill 47 By: Senators Anavitarte of the 31st, Brass of the 6th, Gooch of the 51st, Ginn of the 47th, Robertson of the 29th and others AS PASSED SENATE A BILL TO BE ENTITLED AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia An notated, relating to1 exemptions from sales and use taxes, so as to exempt sales of f irearms, ammunition, gun2 safes, and related accessories during an 11 day period each yea r; to provide for related3 matters; to provide for an automatic repeal; to repeal conflicting laws; and for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from7 sales and use taxes, is amended by revising paragraph (85) as follows:8 "(85)(A) For 11 days beginning on the second Friday of October each year, sales of9 firearms, ammunition, gun safes, and related accessories, including, but not limited to,10 stocks, barrels, scopes, and magazines;11 (B) This paragraph shall stand repealed and reserved on July 1, 2030. Reserved;"12 SECTION 2.13 All laws and parts of laws in conflict with this Act are repealed.14 S. B. 47 - 1 -