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GA HB1419
Bill
Status
Introduced
3/17/2010
Primary Sponsor
Toney Collins
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AI Summary
- Motor fuel sales in Georgia would become fully subject to the 4 percent state sales and use tax, eliminating the existing exemption from the first 3 percent of the tax (previously only the remaining 1 percent applied)
- Repeals Georgia's "second motor fuel tax" (Code Section 48-9-14), which imposed a separate 3 percent tax on motor fuel based on retail sale price, collected as a prepaid state tax through the distribution chain
- Eliminates the prepaid local tax and prepaid state tax collection mechanisms for motor fuel, replacing them with standard sales and use tax collection procedures applicable to other goods
- Declares legislative intent that 100 percent of state sales and use tax revenue collected on motor fuel at the 3 percent rate be appropriated annually for transportation purposes, including roads, bridges, mass transit, rail, airports, ports, pedestrian facilities, and bike lanes
- Effective date of July 1, 2010, with tax liabilities, penalties, and refund eligibility for prior taxable years continuing under previous law
Legislative Description
Motor fuels tax; subject to 4 percent tax; provisions
Last Action
House Second Readers
3/18/2010
Committee Referrals
Ways and Means3/17/2010
Full Bill Text
No bill text available