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GA HB697
Bill
Status
Passed
5/3/2018
Primary Sponsor
Darlene Taylor
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AI Summary
- Extends the sales and use tax exemption on tangible personal property sold to nonprofit health centers established under and receiving funds pursuant to the U.S. Public Health Service Act (42 U.S.C. Section 254b) by one additional year, from June 30, 2018, to June 30, 2019
- Extends the sales and use tax exemption on tangible personal property and services sold to nonprofit volunteer health clinics by one additional year, from June 30, 2018, to June 30, 2019
- Qualifying volunteer health clinics must primarily treat indigent persons with incomes below 200 percent of the federal poverty level and use the exempt property and services exclusively for general treatment functions in Georgia
- Both exemptions require the nonprofit health center or volunteer health clinic to obtain an exemption determination letter from the commissioner and hold tax-exempt status under the Internal Revenue Code (for volunteer clinics)
- Amends Code Section 48-8-3 of the Official Code of Georgia Annotated, paragraphs (7.05)(A) and (7.3)(A), relating to exemptions from sales and use tax
Legislative Description
Sales and use tax; sale or use of tangible personal property to certain nonprofit health centers; extend exemption for five additional years
Last Action
Effective Date
7/1/2018
Full Bill Text
No bill text available