Georgia General Assembly · Full text

SB 115: Sales and Use Taxes; clothing and school related supplies during the second week of August each year; exempt sales

Introduced version, the latest LegiScan holds · Last action February 6, 2025 · Introduced

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Senate Bill 115

By: Senators Islam Parkes of the 7th, Jones II of the 22nd, Parent of the 44th, Rahman of the 5th, Esteves of the 35th 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 second week of August each year; to provide for related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by revising subparagraph (A) of paragraph (75) 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 ~~July 30, 2016,~~ August 7 and concluding at 12:00 Midnight on ~~July 31, 2016~~ August 13 of each year."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.