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GA HB989

Bill

Status

Introduced

2/11/2016

Primary Sponsor

Jay Powell

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Origin

House of Representatives

2015-2016 Regular Session

AI Summary

  • Amends the definition of "Business" in Code Section 48-8-2 of Georgia's sales and use tax chapter to include activities "caused to be engaged in by any person," broadening the scope beyond activities directly engaged in by a person
  • Retains the existing requirement that the activity must have the object of direct or indirect gain, benefit, or advantage to qualify as a "business" under sales and use tax law
  • Sponsored by Representative Powell of the 171st District
  • Takes effect immediately upon approval by the Governor or upon becoming law without such approval

Legislative Description

Sales and use tax; change certain definitions

Last Action

House Second Readers

2/17/2016

Full Bill Text

No bill text available