HB 186 — Sales and use tax; certain alternative fuel facilities; five year exemption
House Date Signed by Governor
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 tax, so as to provide for a five-year exemption regarding the sale of tangible personal property to, or used in or for the construction of, a new alternative fuel facility dedicated exclusively to the processing and production of ethanol, biodiesel, and butanol; to provide for definitions; to provide for powers, duties, and authority of the state revenue commissioner with respect to the foregoing; to provide an effective date; to repeal conflicting laws; and for other purposes.
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