Staff Analysis of the Legislation
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Current law provides a 2% cap on local sales and use taxes. That same current law also provides that the MARTA tax does not count towards that 2% cap in a county in which MARTA is first levied after January 1, 2010 and before November 1, 2012. The bill changes the end date of the window from November 1, 2012, to November 1, 2014. The further result is that the tax will not apply to jet fuel sales to or by a qualifying airline at a qualifying airport. |
