HB 428

Abstract

A BILL to be entitled an Act to amend Titles 36 and 48 of the Official Code of Georgia Annotated, relating to local government and revenue and taxation, respectively, so as to provide for state and local excise taxes on communications services and to eliminate certain other state or local taxes, charges, or fees related to such services; to provide for procedures, conditions, and limitations; to exempt certain broadband equipment from sales and use tax; to provide for powers, duties, and authority of the Department of Revenue and the state revenue commissioner; to provide for definitions; to provide for legislative findings and intent; to provide for a short title; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.