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GA HB969
Bill
Status
Engrossed
3/3/2014
Primary Sponsor
Richard Smith
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AI Summary
- Renews the state sales and use tax exemption for nonprofit health centers receiving funds under the U.S. Public Health Service Act (42 U.S.C. § 254b) for the period July 1, 2014, through June 30, 2017, contingent on obtaining an exemption determination letter from the commissioner
- Renews the sales and use tax exemption for nonprofit volunteer health clinics that primarily treat indigent persons with incomes below 200% of the federal poverty level, covering the same July 1, 2014, to June 30, 2017 period
- Reduces the minimum square footage requirement for a qualifying civil rights museum from 70,000 to 40,000 square feet, while maintaining the existing sales tax exemption for property used in new construction of such museums through July 30, 2015
- Requires civil rights museums to be 501(c)(3) tax-exempt organizations constructed after July 1, 2009, with associated facilities such as special event and retail space, and limits the exemption to purchases made before the museum opens to the public
- Effective date of July 1, 2014
Legislative Description
Sales and use tax; sale or use of tangible personal property to certain nonprofit health centers; provide exemption for a limited period of time
Last Action
Senate Read and Referred
3/4/2014
Committee Referrals
Finance3/4/2014
Ways and Means2/10/2014
Full Bill Text
No bill text available