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GA HB924
Bill
Status
Engrossed
2/29/2016
Primary Sponsor
James Epps
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AI Summary
- Exempts qualified job training organizations from state sales and use tax on purchases of tangible personal property and services, contingent on obtaining an exemption determination letter from the commissioner
- Defines a "qualified job training organization" as a Georgia-based 501(c)(3) nonprofit that specializes in retail sale of donated items, provides job training and employment services to individuals with workplace disadvantages and disabilities (including reentry citizens, persons with disabilities, and veterans), and uses a majority of its revenues for job training and placement programs
- Exemption applies only to state sales and use tax and does not extend to any local sales and use taxes
- Requires qualifying organizations to file annual reports with the Department of Revenue detailing the number of individuals trained, employed by the organization, and employed full-time outside the organization, with data compiled for the House Committee on Ways and Means before any renewal or extension
- Effective July 1, 2017, with a sunset date of July 1, 2020
Legislative Description
Sales and use tax; certain sales to a qualified job training organization; provide exemption
Last Action
Senate Read and Referred
3/2/2016
Full Bill Text
No bill text available