Sales and use tax; change manner and method of imposing and collecting taxes on new manufactured single-family structures

A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions applicable to sales and use tax, so as to change the manner and method of imposing and collecting such taxes on new manufactured single-family structures; to provide for an exemption for pre-owned manufactured single-family structures; to provide for legislative intent; to provide for definitions; to repeal conflicting laws; and for other purposes.