HB 821

Abstract

A BILL to be entitled an Act to amend Title 48 of the O.C.G.A., relating to revenue and taxation, so as to define the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" and thereby incorporate certain provisions of the federal law into Georgia law; to provide for no liability for state or local title ad valorem tax fees in a replacement title transaction for a vehicle not less than 15 years old; to exempt jet fuel from state sales and use tax and from the sales and use taxes levied pursuant to the County Special Purpose Local Option Sales Tax (SPLOST), the Sales Tax for Educational Purposes (ESPLOST), the Special District Transportation Sales and Use Tax (TSPLOST), and the Special District Mass Transportation Sales and Use Tax; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.