25 LC 50 1267
House Bill 890
By: Representatives Carson of the 46
th
, Martin of the 49
th
, and Blackmon of the 146
th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
1
exemptions from sales and use taxes, so as to extend the sunset provision for an exemption2
from state and local sales and use taxes for the sale or use of certain noncommercial written3
materials or mailings by certain nonprofit organizations; to provide for related matters; to4
repeal conflicting laws; and for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from8
sales and use taxes, is amended by revising paragraph (101) as follows:9
"(101)(A) The sale or use of noncommercial written materials or mailings by an10
organization which is exempt from taxation under Section 501(c)(3) of the Internal11
Revenue Code, if the organization is located in this state and provides such materials12
to charity supporters for educational, charitable, religious, or fundraising purposes, to13
the extent provided in subparagraph (B) of this paragraph.14
(B) This exemption shall apply from July 1, 2018, until July 1, 2026
2031. A15
qualifying organization must shall pay sales and use tax on all purchases and uses of16
H. B. 890
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tangible personal property and may obtain the benefit of this exemption from sales and
17
use taxes by filing a claim for refund of tax paid on qualifying items. All
No refunds18
made pursuant to this paragraph shall not include interest;"19
SECTION 2.20
All laws and parts of laws in conflict with this Act are repealed.21
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