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GA HB983
Bill
Status
Passed
4/15/2014
Primary Sponsor
Tom McCall
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AI Summary
- Expands the definition of "agricultural operations" to explicitly include poultry processing, slaughtering of poultry and other animals, manufacturing dairy products, and post-harvest services such as crop cleaning, drying, shelling, grading, packing, ginning, canning, pickling, and cooling
- Separates the definitions of "agricultural operations" and "agricultural products," defining agricultural products as items produced by agricultural operations, including products grown, produced, or processed in Georgia
- Removes the qualification category for owners of land under bona fide conservation use property or the Georgia Forest Land Protection Act, while retaining the $2,500.00 minimum annual sales threshold for other qualified agricultural producer categories
- Exempts contractors from use tax on tangible personal property and on grain bins, irrigation equipment, and fencing purchased tax-exempt by qualified agricultural producers and furnished to contractors for agricultural operations or installation into real property
- Strengthens documentation requirements by mandating that applicants acknowledge and produce (upon request) at least one qualifying IRS form—expanded to include Forms 4797, 1065, 1120, and 1120(S)—and becomes effective January 1, 2015
Legislative Description
State sales and use tax; clarify eligible exemptions; provisions
Last Action
Effective Date
1/1/2015
Committee Referrals
Finance3/4/2014
Ways and Means2/10/2014
Full Bill Text
No bill text available