HB 341 — Sales tax; exempt certain airline industry transactions
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 taxation, so as to provide for the tax treatment of certain airline industry transactions; to provide for a partial exemption under certain circumstances of jet fuel sold to certain qualifying airlines and provide for the manner of collection of tax with respect to nonexempt sales; to provide that jet fuel sold to certain qualifying airlines shall be exempt from certain local sales and use taxes under certain circumstances; to provide that certain sales of food and beverages for consumption by airline passengers and crew shall be exempt from taxation under certain circumstances; to provide for related matters; to repeal conflicting laws; and for other purposes.
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