Sales and use tax; sale or use of equipment used in the business of providing communications services; provide exemption

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use taxes, so as to provide for an exemption from state and local sales and use taxes for the sale or use of equipment used in the business of providing communications services; to provide for conditions and limitations; to provide for an aggregate annual cap for refunded amounts and pro rata refunds if such cap is exceeded; to provide for definitions; to provide for an effective date; to provide for related matters; to repeal conflicting laws; and for other purposes.