HB 0042 |
Oppose | Partial Sales Tax Exemption on Manufactured Homes |
Sims, Chuck 169th |
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1/16/2013 |
House - House Second Readers |
W&M |
- | - |
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| HB 42 is identical to HB 62. This bill provides for a completely different method of calculating the amount of sales tax due on mobile homes. Rather than a percentage of sales price, it will be calculated at 60% of the manufacturer's invoice amount. Additionally, this bill provides a complete sales tax exemption for the retail sale of pre-owned mobile homes. |
HB 0062 |
Oppose | Sales and use tax; manner and method of imposing and collecting on certain manufactured single-family structures; change |
Kidd, E. Culver "Rusty" 145th |
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1/17/2013 |
House - House Second Readers |
W&M |
- | - |
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HB 62 is identical to HB 42. This bill provides for a completely different method of calculating the amount of state sales tax due on mobile homes. Rather than a % of sales price, it will be calculated at 60% of the manufacturer's invoice amount. It is unclear if this % calculation is intended to affect local sales and use tax. Additionally, this bill provides a complete exemption from BOTH state and local sales and use tax for the retail sale of pre-owned mobile homes.
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HB 0112 |
Support | Tax Accountability Act of 2013; enact |
Mosby, Howard 83rd |
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1/30/2013 |
House - House Second Readers |
W&M |
- | - |
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This bill purports to impose restrictions on the enactment process of any bills proposing any tax exemptions, exclusions, deductions, credits, deferrals, or preferential rates.
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HB 0153 |
Neutral | Authorization to Impose a Fractional SPLOST |
Carson, John 46th |
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3/13/2014 |
House Disagrees Senate Amend/Sub |
W&M |
FIN |
- |
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| This legislation authorizes a county to request a fractional percentage Special Purpose Local Option Sales Tax (SPLOST). There must be an intergovernmental agreement with the cities making up at least 50 percent of the municipal population to request the fractional SPLOST in a referendum. Counties could have multiple fractional SPLOSTs collected at the same time as long as the combined fractions do not exceed 1 percent. |
HB 0164 |
Evaluating | Sales Tax Exemption on Aircraft Maintenance |
Atwood, Alex 179th |
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7/1/2013 |
House - Effective Date |
W&M |
FIN |
- |
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This bill extends the sunset for two year on the sales tax exemption for engines, parts, or equipment used in the maintenance and repair of aircraft registered out of state.
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HB 0173 |
Support | Maintenance and Repair Eligible for SPLOST |
Tankersley, Jan 160th |
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2/4/2013 |
House - House Second Readers |
W&M |
- | - |
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| This legislation authorizes a county to spend up to 15 percent of the revenues from a future SPLOST on maintenance and repair activities. The authorized percentage would have to be approved in a SPLOST referendum and could only be used to fund maintenance and repair on capital projects acquired through SPLOST. |
HB 0190 |
Oppose | Sales and use tax; kidney dialysis equipment; provide exemption |
Stephens, Ron 164th |
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2/5/2013 |
House - House Second Readers |
W&M |
- | - |
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| This bill creates a new sales and use tax exemption for kidney dialysis equipment. It has no sunset provision. |
HB 0193 |
Neutral | Extend Sales Tax Exemption for Certain Non-profits |
Stephens, Ron 164th |
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5/7/2013 |
House Date Signed by Governor |
W&M |
FIN |
- |
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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.
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HB 0195 |
Neutral | Special District Transportation Sales and Use Tax |
Setzler, Ed 35th |
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1/16/2014 |
House Withdrawn, Recommitted |
Trans |
- | - |
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| This legislation makes substantial revisions to TSPLOST. It allows any two counties to levy as long as they are contiguous and located in a special district that rejected the imposition of the tax in 2012. |
HB 0265 |
Neutral | MARTA Tax Restriction Suspension |
Jacobs, Mike 80th |
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6/1/2014 |
Effective Date |
Trans |
TRANS |
- |
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| This bill repeals Code Sections 32-9-13 & 32-9-14 relating to restrictions on use of MARTA proceeds. It becomes effective only if a companion bill reconstituting the MARTA board is enacted at the 2013 session. |
HB 0307 |
Oppose | Sales Tax Refunds on Private Label Credit Card Bad Debt |
Peake, Allen 141st |
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2/13/2013 |
House - House Second Readers |
W&M |
- | - |
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HB 0318 |
Neutral | Georgia Tourism Development Act |
Stephens, Ron 164th |
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4/29/2013 |
House Date Signed by Governor |
ED&T |
FIN |
- |
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| 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.
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HB 0333 |
Neutral | Ethics Commission Authority to Investigate Failure to Pay Taxes by Public Officer |
Hill, Calvin 22nd |
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2/14/2013 |
House - House Second Readers |
Eth |
- | - |
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This legislation gives the Georgia Government Transparency and Campaign Finance Commission the authority to investigate written complaints of elected official's failure to file or pay taxes, contingent upon approval of a constitutional amendment by the voters (HR 298).
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HB 0390 |
Neutral | Sales and use tax; ceiling on local taxes which may be levied by a political subdivision; provide for additional exemption |
Mayo, Rahn 84th |
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3/3/2014 |
House Lost Reconsidered Bill/Res |
W&M |
- | - |
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| This bill accomplishes several different goals regarding local sales tax. First, it excludes the MARTA tax the 2% cap on local sales and use taxes in a county in which HOST is levied. Second, in any county in which this new exclusion applies, SPLOST can be levied for up to 10 years. |
HB 0403 |
Oppose | Municipal Sales Tax for Water and Sewer Emergencies |
Carter, Amy 175th |
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3/28/2013 |
House - House Withdrawn, Recommitted |
W&M |
- | - |
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| This legislation would expand the use of the special water and sewer projects and costs sales tax to cities under an order of a state or federal court or agency to improve its water and sewer infrastructure if the city is located in a presidentially declared disaster area. |
HB 0418 |
Support | Require Department of Revenue to Share More Revenue Collection Data with Local Governments |
Fleming, Barry 121st |
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2/22/2013 |
House - House Second Readers |
W&M |
- | - |
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| This bill allows counties and cities to obtain sales tax information from DOR. |
HB 0419 |
Support | Sales and use tax; change definition regarding manufacturing |
Fleming, Barry 121st |
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2/22/2013 |
House - House Second Readers |
W&M |
- | - |
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| This bill excludes electric power generation from the definition of manufacturer so that such entities will not qualify for the sales and use tax exemption. |
HB 0430 |
Neutral | Sales and use tax; eligibility of solar energy electric generation equipment for tax exemption; clarify |
Parsons, Don 44th |
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2/22/2013 |
House - House Second Readers |
W&M |
- | - |
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| This bill changes the definitions of 'industrial materials', manufacture of tangible personal property', and 'manufacturer' in order to include solar energy in the sales and use tax exemption for energy. |
HB 0520 |
Support | Sales and use tax; time for filing certificates providing for distribution of local option tax proceeds; extend temporarily |
Weldon, Tom 3rd |
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3/28/2013 |
House - House Withdrawn, Recommitted |
Judy |
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| This bill provides for an additional year for current LOST renegotiation. It also provides new requirements regarding service delivery analysis, population, and allocation for the next round of renegotiated certificates. |
HB 0678 |
Evaluating | Telecommunications Tax Reform |
Ehrhart, Earl 36th |
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1/13/2014 |
House Second Readers |
W&M |
- | - |
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| This bill is a comprehensive revision of all taxation of communication services. Among the plethora of changes, the bill provides for: a sales tax exemption for electricity in an Internet data center, including eligible property used at such center; applicability of sales tax to prepaid wireless service and prepaid wireless calling service; a sales tax sourcing rules applicable to communications services; a 5% tax on direct broadcast satellite; a 2& state tax on communications services other than direct broadcast satellite services; a 3% local tax on communications services other than direct broadcast satellite service; a 2% local tax on telecommunications services; and a 1% tax on telecommunications services (apparently for education purposes). In addition, the bill eliminates numerous taxation and fee provisions from TiTles 36 and 46. |
HB 0691 |
Support | Roll-back Local Option Sales Tax |
Burns, Jon 159th |
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1/13/2014 |
House Second Readers |
W&M |
- | - |
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| This bill converts each LOST levy into a new Roll-back Option Sales Tax (ROST). The conversion occurs simultaneous with the adoption of the enabling constitutional amendment, HR 1034. |
HB 0713 |
Support | Full Accountability in Collection of Taxes (FACT) Act of 2014; enact |
Battles, Paul 15th |
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1/15/2014 |
House Second Readers |
W&M |
- | - |
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| This bill provides a mechanism for local governments to appoint an employee to enter into a confidentiality agreement with the Department of Revenue to gain access to specific sales tax information collected within the local government's jurisdiction. |
HB 0719 |
Support | Continuation of Joint County and Municipal Sales Tax (LOST) |
Kevin Tanner |
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4/29/2014 |
House Date Signed by Governor |
W&M |
FIN |
- |
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| This bill provides for the continuation of Local Option Sales Tax (LOST) for counties and cities that relied on judicial arbitration to settle their dispute over LOST distributions. This past fall, the Georgia Supreme Court ruled the judicial arbitration unconstitutional. |
HB 0756 |
Oppose | Qualifies Cement Mixer Trucks for the Sales Tax Exemption on Energy Used in Manufacturing |
Allen Peake |
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1/21/2014 |
House Second Readers |
W&M |
- | - |
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| Would be subject to local excise tax on energy |
| This bill adds certain cement mixers and 40 percent of the fuel purchased to the list of property qualifying for the sales tax exemption on energy used in manufacturing. The industry argues that they should qualify for the exemption because their trucks manufacture concrete while in route to the job site. |
HB 0802 |
Neutral | Expand Uses for Education SPLOST |
Andrew Welch |
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2/20/2014 |
House Committee Favorably Reported By Substitute |
Ed |
- | - |
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| This bill is a fundamental revision of ESPLOST. Major changes include: 1)
The requirement for concurrent resolution between county and
independent school districts is eliminated. The levy of this tax by the
county board of education will no longer be subject to control by an
independent school system located in the county. Each county or city
board of education is authorized to have its own tax levy; 2) The implementing general law is no longer tied to the general SPLOST law. ESPLOST is set out as a complete statute with its own requirements; 3) In addition to capital outlay projects, not more than 50 percent of the proceeds of ESPLOST can be expended for educational programs and materials. It is important to note that most maintenance and operation and personnel salaries are excluded in the bill as it is currently written; and 4) Existing ESPLOST levies can be modified to include educational programs and materials subject to referendum approval. This bill is the implementing legislation for HR 1109. |