25 LC 50 0979
Senate Bill 115
By: Senators Islam Parkes of the 7th, Jones II of the 22nd, Parent of the 44th, Rahman of the
5th, Esteves of the 35th and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
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exemptions from sales and use taxes, so as to exempt sales of clothing and school related2
supplies during the second week of August each year; to provide for related matters; to repeal3
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 of the Official Code of Georgia Annotated, relating to exemptions from7
sales and use taxes, is amended by revising subparagraph (A) of paragraph (75) as follows:8
"(75)(A) The sale of eligible property. The exemption provided by this paragraph9
applies only to sales occurring during the period commencing at 12:01 A.M. on July 30,
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2016, August 7 and concluding at 12:00 Midnight on July 31, 2016 August 13 of each11
year."12
SECTION 2.13
All laws and parts of laws in conflict with this Act are repealed.14
S. B. 115
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