This bill creates a new sales and use tax exemption for kidney dialysis equipment. It has no sunset provision.

This bill reinstates the sales tax exemption for several charitable purposes. These include exemptions for food purchased by qualified food banks, food donated for disaster relief, purchases by certain nonprofit health clinics and purchases by Goodwill Industries Inc. The restored exemptions will sunset in two years.

This legislation changes the transfer of income tax credits designed to encourage film, video and digital production in Georgia.

This legislation changes the procedures of the Georgia Tourism Development Act and the necessary agreements that provide sales tax exemptions for certain projects. This legislation was amended to now include the option for local governments to offer the tourism tax exemption by resolution in the jurisdiction where a tourism project exists.

 

This legislation was also amended to include the language from SB 224 which creates the Invest Georgia Fund as a direct component of the Seed Capital Fund.  The legislation provides for the make up of the Board and the process for identifying qualifying early stage or seed businesses.

 

This bill revises TAVT in the case of used motor vehicle dealers who directly finance sales.

This legislation provides a variance procedure under the Coastal Marshlands Protection Act to allow for temporary activities within protected areas (i.e., television and movie sets/filming).