Georgia General Assembly · Full text

HB 279: Sales and use tax; change certain definitions

Introduced version, the latest LegiScan holds · Last action February 10, 2025 · Introduced

The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.

Copy for LLM, View as markdown, and Send to AI use the Markdown version: this text, then the summaries under a heading that names them as ours. View raw is the text alone.

Back to the summary

House Bill 279

By: Representatives Martin of the 49th, Blackmon of the 146th, Kelley of the 16th, Smith of the 138th, 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 sales and use taxes, so as to change certain definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Code Section 48-8-2, relating to definitions regarding such taxes, by revising paragraph (4) as follows:

"(4) 'Business' means any activity engaged in by any person or caused to be engaged in by any person with the object of direct or indirect gain, benefit, or advantage."

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All laws and parts of laws in conflict with this Act are repealed.