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All laws and parts of laws in conflict with this Act are repealed.