HB 503

Abstract

A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding sales and use taxes, so as to extend the sunset date for the exemption for projects of regional significance; to redefine the term "manufacturing plant" to include certain motor vehicles that manufacture tangible personal property; to grant a limited exemption for such motor vehicles that mix concrete; to remove the sunset provision for an exemption for sales taxes on certain tangible personal property sold or used to maintain, refit, or repair a boat during a single event; to provide for related matters; to repeal conflicting laws; and for other purposes.