Staff Analysis of the Legislation
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This bill makes significant changes to the existing, temporary state and local sales and use tax exemption for fares of for-hire vehicles: 1) the sunset is removed and the exemption is made permanent; 2) it is expanded from taxi, limousine, and ride share to also include transportation referral services and providers; 3) it specifically includes MARTA in the list of local sales and use taxes to which the exemption applies. |
