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GA HB900
Bill
Status
Passed
4/15/2014
Primary Sponsor
Brett Harrell
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AI Summary
- Expands Georgia's state sales tax exemption for manufacturing by including consumable supplies under the existing exemption for machinery and equipment used in manufacturing (amending Code Section 48-8-3.2)
- Defines "consumable supplies" as tangible personal property consumed or expended during manufacturing, including water treatment chemicals and readily disposable items, but excluding packaging supplies and energy
- Broadens the definition of "equipment" to explicitly include consumable supplies, alongside examples such as machinery clothing, hand tools, molds, dies, conveyors, and safety devices
- Clarifies that safety equipment for manufacturing plant employees (e.g., gloves, ear plugs, face masks, hard hats, breathing apparatuses) qualifies for the exemption, removing prior language distinguishing such items from consumable supplies
- Effective date of July 1, 2014
Legislative Description
State sales tax exemption; consumable supplies used in manufacturing; include
Last Action
Effective Date
7/1/2014
Full Bill Text
No bill text available