House Bill 957

Chairman: Larry O’Neal

Committee:Ways & Means

House Sponsor: Ron Stephens

Currently, there is a state sales tax exemption on the sale of property and services to qualified job training organizations.  Such organizations must be located in Georgia, must be exempt from income tax under Section 501(c)(3) of the Internal Revenue Code, must specialize in the retail sale of donated items, must provide job training and employment services to individuals with workplace disadvantages and disabilities, and must use a majority of its revenues for job training and placement programs.  This exemption is applicable only to state sales taxes.  Currently this exemption is set to expire on July 1, 2008, and this bill would extend this exemption through July 1, 2010.  This bill also provides a sales tax exemption on sales to federally qualified nonprofit health centers and to nonprofit volunteer health clinics.  Both of these exemptions will sunset on June 30, 2010.

This bill comes to the House Floor under the Structured Rule.

Chairman O’Neal’ Opinion of the Legislation:

This bill extends a sales tax exemption for organizations that provide job training and employment services to individuals with workplace disadvantages and disabilities, and provides an exemption on sales to federally qualified nonprofit health centers and to nonprofit volunteer health clinics.