Georgia HB 204: Sales and use tax; veterinary medications; create exemption

Bill Text

19 LC 44 1052
H. B. 204
- 1 -
House Bill 204
By: Representatives Mitchell of the 88
th, Henson of the 86
th, Kausche of the 50
th, Cooper of
the 43
rd, Wilensky of the 79
th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales1
and use taxes, so as to create an exemption from state sales and use tax for veterinary2
medications; to provide for related matters; to repeal conflicting laws; and for other purposes.3
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:4
SECTION 1.5
Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use6
taxes, is amended in Code Section 48-8-3, relating to exemptions from state sales and use7
taxes, by deleting "or" at the end of division (102)(E)(iii), by replacing the period with "; or"8
at the end of subparagraph (G) of paragraph (103), and by adding a new paragraph to read9
as follows:10
"(104) The sale or use of any drug, as that term is defined in Code Section 26-4-5, for use11
in the diagnosis, cure, mitigation, treatment, or prevention of disease in animals."12
SECTION 2.13
All laws and parts of laws in conflict with this Act are repealed.14