The Senate Committee on Finance offered the following
substitute to HB 964:
A BILL TO BE ENTITLED
AN ACT
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and
taxation, so as to exempt from the state and local title ad valorem tax fee certain motor
vehicles used in the provision of fire protection services for local governments; to exempt
from sales and use taxes sales of tangible personal property used in the provision of fire
protection services for local governments; to revise a definition; to provide for related
matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is
amended in subsection (d) of Code Section 48-5C-1, relating to alternative ad valorem
taxation of motor vehicles and title ad valorem tax fee, by adding a new paragraph to read
as follows:
<ins>"(6.1) Motor vehicles owned or leased by or to an organization that is exempt from
taxation under Section 501(c)(3) of the Internal Revenue Code and used substantially in
the exercise of the general and emergency powers enumerated in Code Sections 25-3-1
and 25-3-2 for a county, city, or other political subdivision shall not be subject to the state
</ins>
<ins>and local title ad valorem tax fees provided for under paragraph (1) of subsection (b) of
this Code section."
</ins> SECTION 2.
Said title is further amended in Code Section 48-8-3, relating to exemptions from sales and
use taxes, by revising paragraph (26), which is reserved, as follows:
"(26) <ins>Sales of tangible personal property to an organization that is exempt from taxation
under Section 501(c)(3) of the Internal Revenue Code to be used substantially in the
exercise of the general and emergency powers enumerated in Code Sections 25-3-1
and 25-3-2 for a county, city, or other political subdivision</ins> <del>Reserved;"
</del> SECTION 3.
Said title is further amended in Code Section 48-11-1, relating to definitions relative to taxes
on tobacco and vaping products, by revising paragraph (2) as follows:
"(2) 'Alternative nicotine product dealer' means any person <del>located within the borders of
this state</del> who sells or distributes alternative nicotine products to a consumer in this state."
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.