House Bill 1279
By: Representatives Carson of the 46th, Yearta of the 152nd, Mathis of the 133rd, Cameron of
the 1st, Gambill of the 15th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to general provisions relative to state sales and use taxes, so as to extend
the sunset for use of noncommercial written materials or mailings by certain tax exempt
organizations; to provide for related matters; to provide for an effective date; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,
relating to general provisions relative to state sales and use taxes, is amended in Code Section
48-8-3, relating to exemptions, by revising subparagraph (B) of paragraph (101) as follows:
"(B) This exemption shall apply from July 1, 2018, until <del>July 1, 2026</del> <ins>July 1, 2031.</ins> A
qualifying organization <del>must</del> <ins>shall</ins> pay sales and use tax on all purchases and uses of
tangible personal property and may obtain the benefit of this exemption from sales and
use taxes by filing a claim for refund of tax paid on qualifying items. <del>All</del> <ins>No</ins> refunds
made pursuant to this paragraph shall <del>not</del> include interest;"
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.