HB 162 — Sales and use tax; performing arts amphitheater facilities; provide exemption
Senate Committed
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 provide for an exemption for a limited period of time with respect to sales of certain tangible personal property used in direct connection with the construction of a performing arts amphitheater facility; to provide for a definition; to provide for procedures, conditions, and limitations; to provide an effective date; to repeal conflicting laws; and for other purposes.
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