HB280: HB280 Sales and use tax; change certain definitions

25 LC 50 1025 House Bill 280 By: Representatives Martin of the 49th, Blackmon of the 146th, Smith of the 138th, Kelley of the 16th, Crowe of the 118th, and others A BILL TO BE ENTITLED AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales1 and use taxes, so as to change certain definitions regarding su ch taxes; to provide for an2 effective date; to repeal conflicting laws; and for other purposes.3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:4 SECTION 1.5 Chapter 8 of Title 48 of the Official Code of Georgia Annotated , relating to sales and use6 taxes, is amended in Code Section 48-8-2, relating to definitio ns regarding such taxes, by7 revising paragraph (4) as follows:8 "(4) 'Business' means any activity engaged in by any person or caused to be engaged in9 by any person with the object of direct or indirect gain, benefit, or advantage."10 SECTION 2.11 This Act shall become effective upon its approval by the Governor or upon its becoming law12 without such approval.13 H. B. 280 - 1 - 25 LC 50 1025 SECTION 3.14 All laws and parts of laws in conflict with this Act are repealed. 15 H. B. 280 - 2 -