GA HB299

Amends Georgia Code Section 48-8-3 to revise sales and use tax exemptions for hospital authorities created under state law, limiting their exemption to local sales and use taxes only and removing the exemption from state sales and use tax

Maintains the existing sales and use tax exemption (both state and local) for nonprofit licensed nursing homes and nonprofit licensed in-patient hospices that are tax-exempt under the Internal Revenue Code

Removes nonprofit general and mental hospitals from the full sales and use tax exemption and restructures their exemption to apply only to local sales and use taxes, not state sales and use tax

Defines "local sales and use tax" broadly to include any sales or use tax levied in an area less than the entire state, including taxes authorized by constitutional amendment, the Metropolitan Atlanta Rapid Transit Authority Act of 1965, or any article of the relevant tax chapter

Effective date of July 1, 2010