| 1 | 1 | | 25 LC 50 1267 |
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| 2 | 2 | | House Bill 890 |
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| 3 | 3 | | By: Representatives Carson of the 46 |
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| 4 | 4 | | th |
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| 5 | 5 | | , Martin of the 49 |
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| 6 | 6 | | th |
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| 7 | 7 | | , and Blackmon of the 146 |
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| 8 | 8 | | th |
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| 9 | 9 | | |
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| 10 | 10 | | A BILL TO BE ENTITLED |
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| 11 | 11 | | AN ACT |
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| 12 | 12 | | To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to |
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| 13 | 13 | | 1 |
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| 14 | 14 | | exemptions from sales and use taxes, so as to extend the sunset provision for an exemption2 |
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| 15 | 15 | | from state and local sales and use taxes for the sale or use of certain noncommercial written3 |
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| 16 | 16 | | materials or mailings by certain nonprofit organizations; to provide for related matters; to4 |
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| 17 | 17 | | repeal conflicting laws; and for other purposes.5 |
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| 18 | 18 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 |
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| 19 | 19 | | SECTION 1.7 |
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| 20 | 20 | | Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from8 |
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| 21 | 21 | | sales and use taxes, is amended by revising paragraph (101) as follows:9 |
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| 22 | 22 | | "(101)(A) The sale or use of noncommercial written materials or mailings by an10 |
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| 23 | 23 | | organization which is exempt from taxation under Section 501(c)(3) of the Internal11 |
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| 24 | 24 | | Revenue Code, if the organization is located in this state and provides such materials12 |
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| 25 | 25 | | to charity supporters for educational, charitable, religious, or fundraising purposes, to13 |
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| 26 | 26 | | the extent provided in subparagraph (B) of this paragraph.14 |
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| 27 | 27 | | (B) This exemption shall apply from July 1, 2018, until July 1, 2026 |
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| 28 | 28 | | 2031. A15 |
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| 29 | 29 | | qualifying organization must shall pay sales and use tax on all purchases and uses of16 |
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| 30 | 30 | | H. B. 890 |
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| 31 | 31 | | - 1 - 25 LC 50 1267 |
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| 32 | 32 | | tangible personal property and may obtain the benefit of this exemption from sales and |
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| 33 | 33 | | 17 |
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| 34 | 34 | | use taxes by filing a claim for refund of tax paid on qualifying items. All |
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| 35 | 35 | | No refunds18 |
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| 36 | 36 | | made pursuant to this paragraph shall not include interest;"19 |
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| 37 | 37 | | SECTION 2.20 |
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| 38 | 38 | | All laws and parts of laws in conflict with this Act are repealed.21 |
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| 39 | 39 | | H. B. 890 |
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| 40 | 40 | | - 2 - |
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