HB386: HB386 Back to School Relief Act; enact

25 LC 59 0097 House Bill 386 By: Representatives Barnes of the 86th, Hugley of the 141st, Burnough of the 77th, Jackson of the 165th, Drenner of the 85th, and others 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 c lothing and school related2 supplies during the last weekend of July each year; to provide for a short title; to provide for3 a sunset date; to provide for related matters; to repeal confli cting laws; and for other4 purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 This Act shall be known and may be cited as the "Back to School Relief Act."8 SECTION 2.9 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from10 sales and use taxes, is amended in paragraph (75) by revising subparagraph (A) and adding11 a new subparagraph to read as follows:12 "(75)(A) The sale of eligible property. The exemption provided by this paragraph13 applies only to sales occurring during the period commencing at 12:01 A.M. on July 30,14 H. B. 386 - 1 - 25 LC 59 0097 2016, the last Thursday in the month of July and concluding at 12:00 Midnight on July15 31, 2016 the following Sunday."16 "(D) This paragraph shall stand repealed and reserved on December 31, 2028."17 SECTION 3.18 All laws and parts of laws in conflict with this Act are repealed.19 H. B. 386 - 2 -