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GA HB933
Bill
Status
Passed
4/24/2014
Primary Sponsor
Alex Atwood
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AI Summary
- Removes the June 30, 2015 sunset date on the sales and use tax exemption for engines, parts, equipment, and other tangible personal property used in the maintenance or repair of aircraft in Georgia, provided the aircraft is not registered in the state, making the exemption permanent
- Extends the sales and use tax exemption for tangible personal property sold to or used in the new construction of a civil rights museum through July 30, 2015
- Lowers the minimum square footage requirement for a qualifying civil rights museum from 70,000 to 40,000 square feet
- Qualifying civil rights museums must be constructed after July 1, 2009, owned or operated by a 501(c)(3) tax-exempt organization, and include associated facilities such as special event and retail space
- The civil rights museum exemption does not apply to sales of tangible personal property occurring after the museum is opened to the public
Legislative Description
Sales and use tax; regarding sale or use of certain property used in maintenance or repair of certain aircraft; remove sunset exemption
Last Action
Effective Date
7/1/2014
Full Bill Text
No bill text available