HB1375: Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions

Legislative Summary

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt the sale or use of materials used in construction of capital outlay projects for educational purposes that were approved and funded through a constitutionally authorized education special purpose local option sales tax; to provide for conditions and limitations; to provide for a sunset date; to provide for related matters; to repeal conflicting laws; and for other purposes.