House Bill 1018
By: Representatives Kendrick of the 95th, Wilkerson of the 38th, Evans of the 57th, Frye of the
122nd, Lewis-Ward of the 115th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
exemptions from sales and use taxes, so as to exempt sales of clothing and school related
supplies from sales and use taxation during the month of August each year; to amend Code
Section 48-9-3 of the Official Code of Georgia Annotated, relating to levy of excise tax,
rates, exemptions, and prohibition on tax by political subdivisions, so as to exempt all sales
of motor fuel from excise taxation during the month of August each year; to provide for
related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use taxes, is amended by revising subparagraph (A) of paragraph (75) as follows:
"(75)(A) The sale of eligible property. The exemption provided by this paragraph
applies only to sales occurring during the period commencing at 12:01 A.M. on <del>July 30,
2016,</del> <ins>August 1</ins> and concluding at 12:00 Midnight on <del>July 31, 2016</del> <ins>August 31 each
year."
</ins>
SECTION 2.
Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to levy of excise
tax, rates, exemptions, and prohibition on tax by political subdivisions, is amended in
subsection (b) by striking "or" at the end of paragraph (11), by replacing the period at the end
of paragraph (12) with "; or", and by adding a new paragraph to read as follows:
<ins>"(13) For the period of time beginning August 1 and ending on August 31 each year, all
sales of motor fuel."
</ins> SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.