GA HB964

Motor vehicles owned or leased by 501(c)(3) nonprofit organizations providing fire protection services for counties, cities, or other political subdivisions are exempted from state and local title ad valorem tax fees

Sales of tangible personal property to 501(c)(3) organizations used substantially for fire protection services for local governments are exempted from state sales and use taxes

The exemptions apply to vehicles and property used in exercising general and emergency powers under Georgia Code Sections 25-3-1 and 25-3-2

The definition of "alternative nicotine product dealer" is revised to remove the requirement that the dealer be "located within the borders of this state," now applying to any person who sells or distributes to Georgia consumers