Text: SF02103 Text: SF02105 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code Supplement 1997, is
1 2 amended by adding the following new subsection:
1 3 NEW SUBSECTION. 52. The gross receipts from the sale or
1 4 rental of business-related equipment to a business with five
1 5 or fewer full-time equivalent positions as determined at the
1 6 beginning of each calendar quarter.
1 7 EXPLANATION
1 8 The bill exempts from the state sales and use taxes the
1 9 sale or rental of business-related equipment when purchased by
1 10 a business with five or fewer full-time equivalent positions
1 11 as determined at the beginning of each calendar quarter.
1 12 LSB 3726SS 77
1 13 mg/jw/5
Text: SF02103 Text: SF02105 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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URL: /DOCS/GA/77GA/Legislation/SF/02100/SF02104/980204.html
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