HB 46 — Sales and use tax; certain sales of dyed fuel oils; provide exemption

A BILL to be entitled an Act to amend Title 48 of the OC.G.A., relating to revenue and taxation, so as to provide for an exemption for a limited period of time with respect to state sales and use taxes applicable to sales of dyed fuel oils, as defined in paragraph (5.1) of Code Section 48-9-2, which are used exclusively for agricultural purposes, timber growing or harvesting purposes, or mining or construction purposes and used directly by such industry sectors for such purposes and not for highway use as defined in paragraph (8) of Code Section 48-9-2; to provide for legislative findings; to provide for procedures, conditions, and limitations; to provide for powers, duties, and authority of the state revenue commissioner with respect to the foregoing; to ratify an executive order of the Governor suspending the collection of such taxes; to repeal conflicting laws; and for other purposes.

House Date Signed by Governor

Legislative term

Georgia General Assembly 2009-2010

Session

2009-2010 Regular Session

Chamber or committee

Georgia House of Representatives

Measure type

Bill

Introduced

Jan 13, 2009