House Bill 162

Chair's Name: Larry O'Neal

Committee: Ways & Means

House Sponsor: Chuck Martin

HB 162 exempts from state sales tax the sale of tangible personal property used in direct connection with the construction of a performing arts amphitheater. The exemption is designed to help with the construction of the new Encore Park amphitheater and will be in effect from June 2007 through the end of June 2008. HB 162 came to the House Floor under the Structured Rule. 

The conference committee report contained additional exemptions for nonprofit volunteer health clinics and the construction of the Cobb-Marietta Coliseum. 

Chairman O'Neal's opinion of this legislation:

WHAT PROBLEM/OPPORTUNITY DOES THIS LEGISLATION ADDRESS?

This bill will allow the Atlanta Symphony Orchestra to construct a performing arts amphitheater in Alpharetta without paying sales tax pursuant to that construction. 

House Vote (CCR): 154-0

Senate Vote (CCR): 45-1