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All laws and parts of laws in conflict with this Act are repealed. 15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