Sales and use tax; sales of fuel to a contract or common carrier regulated by the United States Surface Transportation Board; 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 the state levy of sales and use tax on sales of fuel to a contract or common carrier regulated by the United States Surface Transportation Board for use exclusively in the operation of locomotives by such carrier; to provide for related matters; to repeal conflicting laws; and for other purposes.