HB1279: HB1279 Sales and use tax; use of noncommercial written materials or mailings by certain tax exempt organizations; extend sunset date

26 LC 44 3402 House Bill 1279 By: Representatives Carson of the 46th, Yearta of the 152nd, Mathis of the 133rd, Cameron of the 1st, Gambill of the 15th, and others A BILL TO BE ENTITLED AN ACT To amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Of ficial Code of Georgia1 Annotated, relating to general provisions relative to state sales and use taxes, so as to extend2 the sunset for use of noncommercial written materials or mailin gs by certain tax exempt3 organizations; to provide for related matters; to provide for a n effective date; to repeal4 conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Co de of Georgia Annotated,8 relating to general provisions relative to state sales and use taxes, is amended in Code Section9 48-8-3, relating to exemptions, by revising subparagraph (B) of paragraph (101) as follows:10 "(B) This exemption shall apply from July 1, 2018, until July 1, 2026 July 1, 2031. A11 qualifying organization must shall pay sales and use tax on all purchases and uses of12 tangible personal property and may obtain the benefit of this exemption from sales and13 use taxes by filing a claim for refund of tax paid on qualifying items. All No refunds14 made pursuant to this paragraph shall not include interest;"15 H. B. 1279 - 1 - 26 LC 44 3402 SECTION 2.16 This Act shall become effective upon its approval by the Governor or upon its becoming law17 without such approval.18 SECTION 3.19 All laws and parts of laws in conflict with this Act are repealed.20 H. B. 1279 - 2 -