Sales and use tax; agricultural machinery and equipment; provide exemption

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 sales and use tax, so as to provide for administration by the Department of Revenue of the exemption for agricultural machinery and equipment; to provide for a change to the qualifying amounts for the agricultural exemption; to provide for the separation of qualifying items at the point of sale; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.