Asamblea General de Georgia · Texto completo

HB 890: Sales and use tax; exemption for sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; extend sunset provision

Versión Introduced, la más reciente que tiene LegiScan · Última acción: 4 de abril de 2025 · Introduced

El texto tal como lo tiene LegiScan, leído del PDF que publica la legislatura, sin los números de línea del margen, los encabezados ni los pies de página. Aquí los saltos de línea se unen en párrafos; no se cambia ninguna palabra. El texto está en inglés.

Las palabras subrayadas son las que el proyecto de ley agrega a la ley vigente y las tachadas son las que elimina, tal como las muestra el proyecto impreso.

Copiar para un LLM, Ver en Markdown y Enviar a una IA usan la versión Markdown: este texto, seguido de los resúmenes bajo un encabezado que los identifica como nuestros. Ver texto sin formato es el texto solo.

Volver al resumen

House Bill 890

By: Representatives Carson of the 46th, Martin of the 49th, and Blackmon of the 146th

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 extend the sunset provision for an exemption from state and local sales and use taxes for the sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; 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 paragraph (101) as follows: "(101)(A) The sale or use of noncommercial written materials or mailings by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, if the organization is located in this state and provides such materials to charity supporters for educational, charitable, religious, or fundraising purposes, to the extent provided in subparagraph (B) of this paragraph.

(B) This exemption shall apply from July 1, 2018, until July 1, ~~2026~~ 2031. A qualifying organization ~~must~~ shall pay sales and use tax on all purchases and uses of tangible personal property and may obtain the benefit of this exemption from sales and use taxes by filing a claim for refund of tax paid on qualifying items. ~~All~~ No refunds made pursuant to this paragraph shall ~~not~~ include interest;"

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.