| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 24 LC 50 0869S | |
| 2 | - | Senate Bill 340 | |
| 3 | - | By: Senators Kirkpatrick of the 32nd, Albers of the 56th, Hufstetler of the 52nd, Robertson | |
| 4 | - | of the 29th, Anavitarte of the 31st and others | |
| 5 | - | AS PASSED | |
| 2 | + | The House Committee on Ways and Means offers the following substitute to SB 340: | |
| 6 | 3 | A BILL TO BE ENTITLED | |
| 7 | 4 | AN ACT | |
| 8 | - | To amend Code Section 48-8-3.3 of the Official Code of Georgia Annotated, relating to | |
| 9 | - | 1 | |
| 5 | + | To amend Code Section 48-8-3.3 of the Official Code of Georgia Annotated, relating to1 | |
| 10 | 6 | exemptions for agricultural operations, establishment of Georgia Agricultural Trust Fund,2 | |
| 11 | 7 | audits, and annual report, so as to exempt the sale or use of diesel exhaust fluid; to provide3 | |
| 12 | 8 | for related matters; to repeal conflicting laws; and for other purposes.4 | |
| 13 | 9 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 | |
| 14 | 10 | SECTION 1.6 | |
| 15 | 11 | Code Section 48-8-3.3 of the Official Code of Georgia Annotated, relating to exemptions for7 | |
| 16 | 12 | agricultural operations, establishment of Georgia Agricultural Trust Fund, audits, and annual8 | |
| 17 | 13 | report, is amended by revising subsection (b) as follows:9 | |
| 18 | 14 | "(b) The sales and use taxes levied or imposed by this article shall not apply to sales to, or10 | |
| 19 | 15 | use by, a qualified agricultural producer of agricultural production inputs, energy used in11 | |
| 20 | - | agriculture, diesel exhaust fluid for agricultural uses only, | |
| 21 | - | and agricultural machinery and12 | |
| 16 | + | agriculture, diesel exhaust fluid for agricultural uses only, and agricultural machinery and12 | |
| 22 | 17 | equipment."13 | |
| 23 | 18 | SECTION 2.14 | |
| 24 | 19 | All laws and parts of laws in conflict with this Act are repealed.15 | |
| 25 | - | S. B. 340 | |
| 20 | + | S. B. 340 (SUB) | |
| 26 | 21 | - 1 - |