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GA SB104
Bill
Status
Passed
8/5/2020
Primary Sponsor
Chuck Payne
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AI Summary
- Removes sunset/expiration dates on sales and use tax exemptions for nonprofit health centers receiving federal Public Health Service Act funds (previously set to expire June 30, 2024) and nonprofit volunteer health clinics serving indigent patients with incomes below 200% of the federal poverty level (also previously expiring June 30, 2024)
- Expands the existing sales tax exemption for blood banks to include nonprofit organ procurement organizations as defined under Section 501(c)(3), requiring each exempt organization to submit an annual report to the Department of Community Health on the number of donors and transplants facilitated
- Removes sunset dates on sales tax exemptions for food and food ingredients sold to qualified food banks (previously expiring June 30, 2021) and for donated food used for hunger or disaster relief (previously expiring June 30, 2021 and June 30, 2020, respectively)
- Expands the use-tax exemption for food donated to qualified nonprofit agencies to cover disaster relief purposes in addition to hunger relief
- Extends the sales tax exemption for noncommercial written materials sold or used by 501(c)(3) organizations for educational, charitable, religious, or fundraising purposes from July 1, 2021 to July 1, 2026, with the exemption obtained via refund claims rather than point-of-sale
Legislative Description
Resuscitation; parental requirement for consent; revise
Last Action
Effective Date
8/5/2020
Full Bill Text
No bill text available