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GA HB841
Bill
Status
Introduced
2/5/2018
Primary Sponsor
Jodi Lott
Click for details
AI Summary
- Exempts sales of tangible personal property and services to organ procurement organizations (as defined in Code Section 44-5-141) from Georgia sales and use tax, provided the organization is tax-exempt under the Internal Revenue Code and obtains an exemption determination letter from the commissioner
- Adds organ procurement organizations to the existing sales tax exemption category that already includes nonprofit licensed nursing homes, nonprofit licensed in-patient hospices, and nonprofit general or mental hospitals
- Requires each exempt organ procurement organization to submit an annual report to the Department of Revenue detailing the number of transplants facilitated and the number of Georgia residents who were donors or recipients in the previous calendar year
- Applies to all taxable years beginning on or after January 1, 2018
- Contains an automatic repeal (sunset) date of December 31, 2022
Legislative Description
Sales and use tax; sales of tangible personal property to organ procurement organizations from sales and use tax; exempt
Last Action
House Second Readers
2/7/2018
Full Bill Text
No bill text available