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GA HB868

Bill

Status

Introduced

1/31/2020

Primary Sponsor

Charles Martin

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Exempts from Georgia state and local sales and use taxes the sale of for-hire ground transportation provided by a human operator driving a passenger vehicle
  • Applies to sales made by taxi services, limousine carriers, transportation referral services, transportation referral service providers, and ride share network services as defined in Code Section 40-1-190
  • Amends paragraph (25) of Code Section 48-8-3 of the Official Code of Georgia Annotated, replacing a previously reserved provision with the new exemption language
  • Sponsored by Representatives Martin of the 49th, Carpenter of the 4th, and Powell of the 32nd

Legislative Description

Sales and use tax; certain sales of for-hire ground transportation; provide exemption

Last Action

House Second Readers

2/4/2020

Full Bill Text

No bill text available