HB890: HB890 Sales and use tax; exemption for sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; extend sunset provision

25 LC 50 1267 House Bill 890 By: Representatives Carson of the 46th, Martin of the 49th, and Blackmon of the 146th 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 extend the sunset provision for an exemption2 from state and local sales and use taxes for the sale or use of certain noncommercial written3 materials or mailings by certain nonprofit organizations; to pr ovide for related matters; to4 repeal conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from8 sales and use taxes, is amended by revising paragraph (101) as follows:9 "(101)(A) The sale or use of noncommercial written materials or mailings by an10 organization which is exempt from taxation under Section 501(c) (3) of the Internal11 Revenue Code, if the organization is located in this state and provides such materials12 to charity supporters for educational, charitable, religious, or fundraising purposes, to13 the extent provided in subparagraph (B) of this paragraph.14 (B) This exemption shall apply from July 1, 2018, until July 1 , 2026 2031 . A15 qualifying organization must shall pay sales and use tax on all purchases and uses of16 H. B. 890 - 1 - 25 LC 50 1267 tangible personal property and may obtain the benefit of this exemption from sales and17 use taxes by filing a claim for refund of tax paid on qualifying items. All No refunds18 made pursuant to this paragraph shall not include interest;"19 SECTION 2.20 All laws and parts of laws in conflict with this Act are repealed.21 H. B. 890 - 2 -