The third week of the Georgia Legislative session saw the introduction of the sales tax holiday legislation. Please note that three bills were filed by Lynn Smith - one is the reauthorization of the back-to-school sales tax holiday and the Energy STAR/Water Sense sales tax holiday. The other two bills separate the two sales tax holidays. The author did this because teachers have been protesting the back-to-school sales tax holiday, blaming it on the furlough days.

Representative Tom Graves has reintroduced his Jobs Act. HB 1023 would address a number of employer investment issues.

Please look for these issues below and please follow the Capitol Retail Report every week to stay on top of issues that may affect your bottom line.

Thank you,

John Heavener
GRA President

                                                   “When Retail Works, Georgia Works”

Ad Valorem Tax Legislation

SB 346 - Revising Ad Valorem Taxation, sponsored by senators Chip Rogers, (R) 21st, Tommie Williams, (R) 21st, Steve Thompson, (D) 33rd, Mitch Seabaugh, (R) 28th and Jim Butterworth, (R) 50th, would require county tax assessors to provide written notice of changes in property taxes and revise the procedure for challenging property taxes.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb346.htm
Status: Pending

Sales and Use Tax Legislation

HB 951 - Sales Tax Holiday, sponsored by Lynn Smith, (R) 70th, Terry England, (R) 108th, Amy Carter, (D) 175th, Jon Burns, (R) 157th and Ron Stephens, (R) 116th, would reauthorize the back-to-school sales tax holiday school supplies, clothing, footwear, computers, and computer related accessories from 12:01 A.M. on Thursday, 29, 2010, and concluding at 12:00 Midnight on Sunday, August 1, 2010. It also reauthorizes the sales tax holiday for the purchase of energy efficient products or water efficient products with a sales price of $1,500.00 or less per product purchased for noncommercial home or personal use from 12:01 A.M. on Thursday, October 7, 2010, until 12:00 Midnight on Sunday October 10, 2010.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb951.htm010
Status: Assigned Ways and Means Sales Tax Sub-Committee

HB 952 - Back to School Sales Tax Holiday, sponsored by Lynn Smith, (R) 70th, Terry England, (R) 108th, Amy Carter, (D) 175th, Jon Burns, (R) 157th and Ron Stephens, (R) 116th, would reauthorize the back-to-school sales tax holiday school supplies, clothing, footwear, computers, and computer related accessories from 12:01 A.M. on Thursday, 29, 2010, and concluding at 12:00 Midnight on Sunday, August 1, 2010.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb952.htm
Status: Assigned Ways and Means Sales Tax Sub-Committee

HB 953 - Energy STAR, Water Sense Sales Tax Holiday, sponsored by Lynn Smith, (R) 70th, Terry England, (R) 108th, Amy Carter, (D) 175th, Jon Burns, (R) 157th and Ron Stephens, (R) 116th, would reauthorize the sales tax holiday for the purchase of energy efficient products or water efficient products with a sales price of $1,500.00 or less per product purchased for noncommercial home or personal use from 12:01 A.M. on Thursday, October 7, 2010, until 12:00 Midnight on Sunday October 10, 2010.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb953.htm
Status: Assigned Ways and Means Sales Tax Sub-Committee

HB 1024, Phase Out of the Sales Tax Deposit, sponsored by Representative Martin Scott, (R) 2nd, would phase out the sales tax deposit and return to retailers that money that had been placed on deposit in advance.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb1024.htm
Status: Pending

Income Tax Legislation

HB 1023 - Jobs, Opportunity and Business Success Act of 2010, sponsored by Representative Tom Graves, (R) 12th, would eliminate new state business fees for entrepreneurs for one year; would provide a tax credit of up to 50% for an investment made in a small or start up business with 20 or fewer employees; provide a quarterly credit towards unemployment insurance tax for each eligible employee hired; would provide a $2,400 tax credit for hiring someone who had been unemployed for at least four weeks; would eliminate the net worth tax and set a trigger for reducing the capital gains tax by 50%.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb1023.htm
Status: Pending

HB 1029 - Abolishing Corporate Income Taxes, sponsored by representatives Austin Scott, (R) 153rd, David Casas, (R) 103rd, Clay Cox, (R) 102nd, Roger Lane, (R) 167th, Charlice Byrd, (R) 20th, would abolish state income tax for corporations.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb1029.htm
Status: Pending

HB 1037 - Reducing Capital Gains Taxes by 50%, sponsored by Austin Scott, (R) 153rd, beginning January 1, 2011, would reduce taxable income to an amount equal to 50 percent of the total net amount of long-term capital gains subject to federal income taxation.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb1037.htm
Status: Pending

HB 946 - Limiting New Business Tax Liability, sponsored by representatives Melvin Everson, (R) 6th, Tom Graves, (R) 12th, John Lunsford, (R) 110TH, Mark Hamilton, (R) 23rd, and Steve Davis, (R) 109th, would exclude up to $50,000 in income from taxation during the first two years of a new business.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb946.htm
Status: Referred to Ways and Means Committee

HB 962 - Updating Tax Refunds, sponsored by Representative Larry O`Neal, (R) 146th, would amend Article 5 of Chapter 7 of Title 48 of the Official Code of Georgia to maintain that a tax refund has been made whenever the check has been issued by the commissioner removing the 90-day abandonment language and the 180-day un-cashed check voiding language.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb962.htm
Status: Assigned to the Ways and Means Committee

Health Care Legislation

HR 1086 - Precluding Mandated Health Care Coverage, Sponsored by representatives Calvin Hill, (R) 21st, Jeff May, (R) 111th, Sharon Cooper, (R)41st, Charlice Byrd, (R) 20th, Donna Sheldon, (R) 105th, and Joe Wilkinson, (R) 52nd, proposes a state constitutional amendment which would preclude any law to compel that any person, employer, or health care provider to participate in any health care system and to authorize persons and employers to pay directly for lawful health care services without penalties or fines.
http://www.legis.ga.gov/legis/2009_10/fulltext/hr1086.htm
Status: Assigned to the Health and Human Services Committee

SB 317 - Precluding Mandated Health Care Coverage, sponsored by senators Judson Hill, (R) 32nd, David Shafer, (R) 48th, Chip Rogers, (R) 21st, Tommie Williams, (R) 19th, and Jack Hill, (R) 4th, preclude any law, rule or regulation from compelling any person, employer, or health care provider to participate in any health care system and would authorize persons and employers to pay directly for lawful health care services without penalties or fines.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb317.htm
Status: Assigned to Insurance and Labor Committee

SR 829 - Challenging the Patient Protection and Affordable Care Act, sponsored by senators Judson Hill, (R) 32nd, Lee Hawkins, (R) 49th, David Shafer, (R) 48th, Buddy Carter, (R) 1st and Johnny Grant, (R) 25th would urge the Attorney General of Georgia to begin preparations to challenge the constitutionality of H.R. 3590, the federal "Patient Protection and Affordable Care Act."
http://www.legis.ga.gov/legis/2009_10/fulltext/sr829.htm
Status: Assigned to the Judiciary Committee

SR 830 - Challenging the Patient Protection and Affordable Care Act, sponsored by senators Judson Hill, (R) 32nd, Lee Hawkins, (R) 49th, David Shafer, (R) 48th, Buddy Carter, (R) 1st and Johnny Grant, (R) 25th would urge the Attorney General of Georgia to begin preparations to challenge the constitutionality of H.R. 3590, the federal "Patient Protection and Affordable Care Act."
http://www.legis.ga.gov/legis/2009_10/fulltext/sr830.htm
Status: Assigned to the Judiciary Committee

SR 795 - Proposing a Constitutional Amendment to Protect Health Care Rights, sponsored by senators Seth Harp, (R) 29th, Johnny Grant, (R) 25th, John Crosby,(R) 13th, Tommie Williams, (R) 19th , and Chip Rogers, 21st, would propose a state constitutional amendment that would preclude the restriction of a person's freedom of choice of private health care systems or private plans of any type, which would interfere with a person's or entity's right to pay directly for lawful medical services, or impose a penalty or fine, of any type, for choosing to obtain or decline health care coverage or for participation in any particular health care system or plan.
http://www.legis.ga.gov/legis/2009_10/fulltext/sr795.htm
Status: Assigned to the Judiciary Committee

SB 331 - Allowing Small Employers to Join with Other Small Employers to Purchase Health Insurance, sponsored by senators Preston Smith, (R) 53nd, Chip Rogers, (R) 21st Tommie Williams, (R) 19th, Mitch Seabaugh, (R) 28th and Judson Hill, (R) 32nd, would allow small employers to enter into arrangements with other small employers to provide group health insurance coverage for their employees.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb331.htm
Status: Pending

Telephone and Electronics Legislation

SB 306, Allowing Hands-Free Communication Devices While Driving, sponsored by Senator Bill Heath (R) 31st, would allow the use Bluetooth-type devices while driving.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb306.htm
Status: Passed the Senate on 1/28/10 by a 48-0 vote and will go to the House of Representatives

HB 944 - Allowing the Use of Ham Radios and CBs While Driving, sponsored by representatives Amos Amerson, (R) 9th and Roger Williams, (R) 4th, would allow the use of proper use of a radio, citizens band radio, or ham radio while driving.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb944.htm
Status: Referred to Public Safety and Homeland Security Committee

HB 945 - Banning the use of Cell Phones While Driving, sponsored by representatives Amos Amerson, (R) 9th Roger Williams, (R) 4th, Joe Wilkinson, (R) 52nd, Lynn Smith, (R) 70th, Cecily Hill, (R) 180th and Randy Nix, (R) 69th, would make it illegal to use a cell phone while driving. CB radios are not included in the ban.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb945.htm
Status: Referred to Public Safety and Homeland Security Committee

Pharmacy Legislation

SB 310 - Licensure of Pharmacy Benefits Managers, sponsored by senators Lee Hawkins, (R) 49th, Jack Murphy, (R) 27th, Greg Goggans, (R) 7th, Tommie Williams, (R) 19th, and Buddy Carter, (R) 1st, would provide for regulation and licensure of pharmacy benefits managers by the Commissioner of Insurance.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb310.htm
Status: Assigned to the Insurance and Labor Committee

Gasoline Legislation

SB 237 - Prohibiting Gasoline Price Gouging During an Emergency, sponsored by senators Jeff Mullins (R) 53rd, Bill Cowsert , (R) 46th, Bill Hamrick, (R) 30th, Jack Murphy, (R) 27th and George Hooks, (R) 14th would prohibit increasing margins for gasoline during a declared state of emergency.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb237.htm
Status: Assigned to Agriculture and Consumer Affairs Committee

Grocery Legislation

HB 941 - Excusing Kosher Foods From Regulation, sponsored by Representative Greg Morris, (R) 155th would excuse kosher foods from Department of Agriculture inspections.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb941.htm
Status: Assigned to the Code Revision Committee

Legal Issues Legislation

HB 1034 - Requiring Names for Managers of Limited Partnership Corporations, sponsored by representatives Austin Scott, (R) 153rd and Jay Powell, (R) 171st, would require limited partnership corporations to provide the names and addresses of persons who have responsibility for managing the business of the limited partnerships.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb1034.htm
Status: Pending

HR 1146 - Limited the Authority of "Czars" over Georgia Citizens, sponsored by representatives Clay Cox, (R) 102nd, Bobby Reese, (R) 98th, Jeff May, (R) 111th, Bobby Franklin, (R) 43rd, and Charlice Byrd, (R) 20th, would declare that neither the state nor its citizens are obligated to comply with the dictates of a presidentially appointed "czar".
http://www.legis.ga.gov/legis/2009_10/fulltext/hr1146.htm
Status: Assigned to State Planning and Community Affairs Committee

Firearms Legislation

HB 615 - Expanding Where a Firearm May Be Carried, sponsored Tim Bearden, (R) 68th, Billy Horne, (R) 71st, Rick Austin, (R) 10th, Alan Powell, (D) 29th, Sean Jerguson, (R) 22nd, and Bobby Reese (R) 98th, would expand the places where permitted gun owners could carry their weapons, including bars, college campuses, churches, the state Capitol, and parts of airports. (same as senate bill 308)
http://www.legis.ga.gov/legis/2009_10/fulltext/hb615.htm
Status: Assigned to Judiciary, Non-Civil Committee

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The new Payroll Processing Program is another great reason to join the Georgia Retail Association! New members to GRA will receive their first year of membership dues free if they process their payroll through E-chx. Since tax law changes constantly and nearly half of all businesses receive a payroll tax penalty, GRA offers this payroll program as another way to help protect our members and save them time and money.

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Quote to Ponder

"With respect to future debts, would it not be wise and just for [a] nation to declare in [its] constitution that neither the legislature nor the nation itself can validly contract more debt than they may pay within their own age...." Thomas Jefferson


Thank you,

John C. Heavener, MSM, CAE
President, Georgia Retail Association

For More Information Contact:
johnh@georgiaretail.org
Telephone – 678-814-4176
Cell - 678-523-1765
Fax – 678-814-4178
www.georgiaretail.org

About GRA: The Georgia Retail Association, with membership that comprises all retail formats and channels of distribution including department, specialty, discount, catalog, Internet, independent stores, and grocery stores has been serving the state’s business community since 1961. The Georgia Retail Association represents an industry with more than 71,300 retail establishments, and more than 715,000 employees - about one in five of Georgia’s workers – with annual sales of more than $115 billion.

Printer Friendly CRR January 31, 2010