Sales and use tax; exemption for agricultural machinery and equipment; provisions

A BILL to be entitled an Act to amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to state sales and use taxes, so as to provide for the cooperation of the Department of Revenue and the Department of Agriculture in the administration and enforcement of the state sales and use tax exemption for agricultural machinery and equipment; to provide for a change to the qualifying amounts for the agricultural exemption; to provide for penalties; to provide for reporting; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.