25 LC 50 0968
Senate Bill 47
By: Senators Anavitarte of the 31st, Brass of the 6th, Gooch of the 51st, Ginn of the 47th,
Robertson of the 29th 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 firearms, ammunition, gun2
safes, and related accessories during an 11 day period each year; to provide for related3
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 of the Official Code of Georgia Annotated, relating to exemptions from7
sales and use taxes, is amended by revising paragraph (85) as follows:8
"(85) For 11 days beginning on the second Friday of October each year, sales of
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firearms, ammunition, gun safes, and related accessories, including, but not limited to,10
stocks, barrels, scopes, and magazines Reserved;"11
SECTION 2.12
All laws and parts of laws in conflict with this Act are repealed.13
S. B. 47
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