Loading chat...
GA HB822
Bill
Status
Passed
4/26/2016
Primary Sponsor
Christian Coomer
Click for details
AI Summary
- Amends the definition of "energy used in agriculture" in Georgia Code Section 48-8-3.3 by removing the word "state" from the phrase "prepaid state tax," broadening the exclusion to cover fuels subject to any prepaid tax rather than only prepaid state tax
- Maintains the existing sales and use tax exemption for agricultural fuels including off-road diesel, propane, butane, electricity, natural gas, wood, and wood products/by-products
- Continues to exempt fuel used in structures for raising poultry, swine, and dairy animals, as well as for storing agricultural and dairy products, and for raising plants, nursery stock, and floral products for resale
- Preserves exemptions for fuel powering farm irrigation systems and fuel used in drying, cooking, or food processing of raw agricultural products
- Effective date of July 1, 2016
Legislative Description
Sales and use tax; energy used in agriculture; provide for the change in a definition
Last Action
Effective Date
7/1/2016
Full Bill Text
No bill text available