Sales and use tax; 50 percent of the sales price of manufactured homes; create exemption

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to create an exemption from state sales and use tax for 50 percent of the sales price of manufactured homes to be converted into real property in this state; to require proof of a qualifying purchase; to provide for recapture for unproven exemptions; to provide for applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.