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GA SB379
Bill
AI Summary
- Exempts fire districts with elected governing bodies that are supported, in whole or in part, by ad valorem taxes from state sales and use taxes on purchases paid directly by government funds
- Revises the tax sale redemption price to include, for sales after July 1, 2016, any sums paid to property owners' associations, condominium associations, or homeowners' associations between the date of the tax sale and the date of redemption
- Expands distribution of alternative ad valorem tax proceeds on motor vehicles to include water and sewerage authorities for which a county has levied an ad valorem tax under a local constitutional amendment
- Creates a state sales and use tax exemption for qualified job training organizations—defined as Georgia-based 501(c)(3) nonprofits that sell donated items and use a majority of revenues to provide job training to individuals with disabilities, reentry citizens, and veterans—effective July 1, 2017, through June 30, 2020
- Requires qualified job training organizations receiving the exemption to file annual reports with the Department of Revenue on the number of individuals trained, employed by the organization, and placed in full-time positions externally, with data presented to the House Ways and Means and Senate Finance Committees before any renewal
Legislative Description
Sales and Use Tax; provide for exemption for fire districts which have elected governing bodies and supported by ad valorem taxes
Last Action
Effective Date
7/1/2016
Full Bill Text
No bill text available