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HB 0145 - Sales and Use Taxes - Jet Fuel Sales at Qualifying Airport
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Tracking Level: Neutral
Sponsor: John Carson (R)
Last Action: 3/30/2017 - House Withdrawn, Recommitted
House Committee: Ways & Means
Assigned To:
AirportsNext Bill
Larry RamseyNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill provides an exemption from sales tax of jet fuel sales at a "qualifying airport" (defined so as to only include Hartsfield-Jackson International Airport) to the extent such fuel is consumed outside of Georgia. The bill establishes that, for purposes of this exemption, all fuel for intrastate flights is consumed in Georgia, and 55% of fuel for interstate flights is consumed in Georgia. This limited exemption applies only to state sales and use taxes, and not to local sales and use taxes.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text

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