HB 5EX

Abstract

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to ratify an executive order of the Governor suspending the collection of sales and use tax levied on jet fuel for a period of time; to provide for the continuance of such suspension of collection indefinitely; to exempt jet fuel from certain sales and use taxes; to provide a definition; to repeal provisions limiting an exemption from such taxes on the sale or use of jet fuel for certain qualifying airlines at certain qualifying airports; to repeal provisions relating to an expired exemption from a portion of state sales and use tax for certain qualifying airlines at certain qualifying airports; to repeal inapplicable definitions; to repeal conflicting laws; and for other purposes.