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GA HB1045
Bill
Status
Introduced
2/19/2014
Primary Sponsor
Earl Ehrhart
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AI Summary
- Amends Georgia Code Section 48-8-3 to redefine "qualifying airline" for purposes of the jet fuel sales and use tax exemption
- Adds a new requirement that a qualifying airline must have had an aggregate state sales and use tax liability of $15 million or less for the immediately preceding taxable year
- Retains existing requirements that a qualifying airline hold an FAA air carrier operating certificate and provide regularly scheduled flights for transporting passengers or cargo for hire
- Effectively limits the jet fuel tax exemption to smaller airlines by excluding carriers with state sales and use tax liabilities exceeding $15 million annually
- Takes effect immediately upon the Governor's approval or upon becoming law without such approval
Legislative Description
State sales and use tax; taxes for certain jet fuel; change exemption
Last Action
House Second Readers
2/21/2014
Full Bill Text
No bill text available