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GA HB168

GA HB168
Sales and use tax; tangible personal property to certain non-profit health centers; extend exemption for five additional years


summary

Introduced
02/06/2019
In Committee
03/13/2019
Crossed Over
03/07/2019
Passed
04/04/2019
Dead
Signed/Enacted/Adopted
05/10/2019

Introduced Session

2019-2020 Regular Session

Bill Summary

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 tax, so as to extend an exemption from sales and use tax for five additional years regarding the sale or use of tangible personal property to certain nonprofit health centers; to extend an exemption for five additional years with respect to certain nonprofit volunteer health clinics; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill extends the existing sales and use tax exemptions for five additional years for (1) the sale or use of tangible personal property to certain nonprofit health centers that receive funding from the U.S. Public Health Service Act, and (2) the sale of tangible personal property and services to nonprofit volunteer health clinics that primarily treat indigent persons with incomes below 200% of the federal poverty level. The exemptions were previously set to expire on June 30, 2019 and 2024, respectively, and this bill extends them to June 30, 2024 and 2024.

Sponsors (7)

Last Action

Effective Date (on 07/01/2019)

bill text


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