House Bill 386
By: Representatives Barnes of the 86th, Hugley of the 141st, Burnough of the 77th, Jackson
of the 165th, Drenner of the 85th, 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 during the last weekend of July each year; to provide for a short title; to provide for
a sunset date; to provide for related matters; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Back to School Relief Act."
SECTION 2.
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use taxes, is amended in paragraph (75) by revising subparagraph (A) and adding
a new subparagraph to read 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,
</del>
<del>2016,</del> <ins>the last Thursday in the month of July</ins> and concluding at 12:00 Midnight on <del>July
31, 2016</del> <ins>the following Sunday."
"(D) This paragraph shall stand repealed and reserved on December 31, 2028."
</ins> SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.