O.C.G.A. § 48-8-3 (2019)

Annotations

, as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965”; or by or pursuant to Article 2, 2A, 3, or 4 of this chapter. (ii) The exemption provided for in subparagraph (A) of this

paragraph shall not apply to any local sales and use tax levied or imposed at any time. (C) Notwithstanding Code Sections 48-2-15, 48-7-60, and 48-7-61, any taxpayer seeking to claim the exemption provided for within subparagraph (A) of this paragraph shall electronically submit to the department, at the time of application for the exemption and any such annual renewal, the total number of patients treated in the previous calendar year, the average monthly number of full-time employees, and the total amount of exempt purchases made by the taxpayer in the preceding calendar year. The department shall then issue a report to the chairpersons of the House Committee on Ways and Means and the Senate Finance Committee detailing the total number of patients treated, average monthly number of full-time employees, and the total amount of sales and use tax exempted sales for the previous calendar year, by June 30 each year; (7.1) Sales of tangible personal property and services to a nonprofit organization, the primary function of which is the provision of services to intellectually disabled persons, when such organization is a tax exempt organization under the Internal Revenue Code and obtains an exemption determination letter from the commissioner; (7.2) (Reserved effective December 31, 2029.) (A) Sales of tangible personal property or services to any chapter of the Georgia State Society of the Daughters of the American Revolution which is tax exempt under Section 501(c)(3) of the Internal Revenue Code and obtains an exemption determination letter from the commissioner. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (7.3)(A) Sales of tangible personal property and services to a nonprofit volunteer health clinic which primarily treats indigent persons with incomes below 200 percent of the federal poverty level and which property and services are used exclusively by such volunteer health clinic in performing a general treatment function in this state when such volunteer health clinic is a tax exempt organization under the Internal Revenue Code and obtains an exemption determination letter from the commissioner. (B) Notwithstanding Code Sections 48-2-15, 48-7-60, and 48-7-61, any taxpayer seeking to claim the exemption provided for within subparagraph (A) of this paragraph shall electronically submit to the department, at the time of application for the exemption and any such annual renewal, the total number of

patients treated in the previous calendar year, the average monthly number of full-time employees, and the total amount of exempt purchases made by the taxpayer in the preceding calendar year. The department shall then issue a report to the chairpersons of the House Committee on Ways and Means and the Senate Finance Committee detailing the total number of patients treated, average monthly number of full-time employees, and the total amount of sales and use tax exempted sales for the previous calendar year, by June 30 each year; (8) Sales of tangible personal property and services to the University System of Georgia and its educational units; (9) Sales of tangible personal property and services to be used exclusively for educational purposes by those private colleges and universities in this state whose academic credits are accepted as equivalents by the University System of Georgia and its educational units; (10) Sales of tangible personal property and services to be used exclusively for educational purposes by those bona fide private elementary and secondary schools which have been approved by the commissioner as organizations eligible to receive tax deductible contributions if application for exemption is made to the department and proof of the exemption is established; (11) (Reserved effective December 31, 2029.) (A) Sales of tangible personal property or services to, and the purchase of tangible personal property or services by, any educational or cultural institute which: (i) Is tax exempt under Section 501(c)(3) of the Internal Revenue Code; (ii) Furnishes at least 50 percent of its programs through universities and other institutions of higher education in support of their educational programs; (iii) Is paid for by government funds of a foreign country; and (iv) Is an instrumentality, agency, department, or branch of a foreign government operating through a permanent location in this state. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (12) Food and food ingredients and prepared food sold and served to pupils and employees of public schools as part of a school lunch program;

(13) Sales of prepared food and food and food ingredients consumed by pupils and employees of bona fide private elementary and secondary schools which have been approved by the commissioner as organizations eligible to receive tax deductible contributions when application for exemption is made to the department and proof of the exemption is established; (14) (Reserved effective December 31, 2029.) (A) Sales of objects of art and of anthropological, archeological, geological, horticultural, or zoological objects or artifacts and other similar tangible personal property to or for the use by any museum or organization which is tax exempt under Section 501(c)(3) of the Internal Revenue Code of such tangible personal property for display or exhibition in a museum within this state when the museum is open to the public and has been approved by the commissioner as an organization eligible to receive tax deductible contributions. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (15) Sales: (A) Of any religious paper in this state when the paper is owned and operated by religious institutions or denominations and no part of the net profit from the operation of the institution or denomination inures to the benefit of any private person; (B) By religious institutions or denominations when: (i) The sale results from a specific charitable fundraising activity; (ii) The number of days upon which the fundraising activity occurs does not exceed 30 in any calendar year; (iii) No part of the gross sales or net profits from the sales inures to the benefit of any private person; and (iv) The gross sales or net profits from the sales are used for the purely charitable purposes of: (I) Relief to the aged; (II) Church related youth activities; (III) Religious instruction or worship; or (IV) Construction or repair of church buildings or facilities; (15.1) (Repealed effective December 31, 2029.)

(A) Sales of pipe organs or steeple bells to any church which is qualified as an exempt religious organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. (B) This paragraph shall stand repealed on December 31, 2029; (16) The sale or use of Holy Bibles, testaments, and similar books commonly recognized as being Holy Scripture regardless of by or to whom sold; (17) The sale of fuel and supplies for use or consumption aboard ships plying the high seas either in intercoastal trade between ports in this state and ports in other states of the United States or its possessions or in foreign commerce between ports in this state and ports of foreign countries; (18) Charges made for the transportation of tangible personal property except delivery charges by the seller associated with the sale of taxable tangible personal property, including, but not limited to, charges for accessorial services such as refrigeration, switching, storage, and demurrage made in connection with interstate and intrastate transportation of the property; (19) All tangible personal property purchased outside of this state by persons who at the time of purchase are not domiciled in this state but who subsequently become domiciled in this state and bring the property into this state for the first time as a result of the change of domicile, if the property is not brought into this state for use in a trade, business, or profession; (20) The sale of water delivered to consumers through water mains, lines, or pipes; (21) Sales, transfers, or exchanges of tangible personal property made as a result of a business reorganization when the owners, partners, or stockholders of the business being reorganized maintain the same proportionate interest or share in the newly formed business reorganization; (22) Professional, insurance, or personal service transactions which involve sales as inconsequential elements for which no separate charges are made; (23) Fees or charges for services rendered by repairmen for which a separate charge is made; (24) The rental of videotape or motion picture film to any person who charges an admission fee to view such film or videotape; (25) Transportation that is subject to the tax imposed by Article 8 of Chapter 13 of this title;

(26) Reserved; (27) Reserved; (28) Reserved; (29) Reserved; (30) (Reserved effective December 31, 2029.) (A) The sale of a vehicle to a service connected disabled veteran when the veteran received a grant from the United States Department of Veterans Affairs to purchase and specially adapt the vehicle to his or her disability. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (31) The sale of tangible personal property manufactured or assembled in this state for export when delivery is taken outside this state; (32) Aircraft, watercraft, motor vehicles, and other transportation equipment manufactured or assembled in this state when sold by the manufacturer or assembler for use exclusively outside this state and when possession is taken from the manufacturer or assembler by the purchaser within this state for the sole purpose of removing the property from this state under its own power when the equipment does not lend itself more reasonably to removal by other means; (33)(A) The sale of aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and major components of each, which will be used principally to cross the borders of this state in the service of transporting passengers or cargo by common carriers and by carriers who hold common carrier and contract carrier authority in interstate or foreign commerce under authority granted by the United States government. Replacement parts installed by carriers in such aircraft, watercraft, railroad locomotives and rolling stock, and motor vehicles which become an integral part of the craft, equipment, or vehicle shall also be exempt from all taxes under this article; (B) In lieu of any tax under this article which would apply to the purchase, sale, use, storage, or consumption of the tangible personal property described in this paragraph but for this exemption, the tax under this article shall apply with respect to all fuel purchased and delivered within this state by or to any common carrier and with respect to all fuel purchased outside this state and stored in this state irrespective, in either case, of the place of its subsequent use;

(33.1) Sales of mechanically propelled watercraft by a dealer licensed under this article to an individual who resides outside of this state, provided that: (A) Such watercraft is to be taken immediately by such individual outside of this state and used exclusively outside of this state; and (B) The purchaser provides documentation of his or her residency to the dealer on a form to be prescribed by the commissioner, which shall be filed with the commissioner together with a copy of the bill of sale; (34) Reserved; (34.1)(A) The sale of primary material handling equipment which is used for the handling and movement of tangible personal property and racking systems used for the conveyance and storage of tangible personal property in a warehouse or distribution facility located in this state when such equipment is either part of an expansion worth $5 million or more of an existing warehouse or distribution facility or part of the construction of a new warehouse or distribution facility where the total value of all real and personal property purchased or acquired by the taxpayer for use in the warehouse or distribution facility is worth $5 million or more. (B) In order to qualify for the exemption provided for in subparagraph (A) of this paragraph, a warehouse or distribution facility may not make retail sales from such facility to the general public if the total of the retail sales equals or exceeds 15 percent of the total revenues of the warehouse or distribution facility. If retail sales are made to the general public by a warehouse or distribution facility and at any time the total of the retail sales equals or exceeds 15 percent of the total revenues of the facility, the taxpayer will be disqualified from receiving such exemption as of the date such 15 percent limitation is met or exceeded. The taxpayer may be required to repay any tax benefits received under subparagraph (A) of this paragraph on or after that date plus penalty and interest as may be allowed by law; (34.2) (Reserved effective December 31, 2029.) (A) The sale or use of machinery or equipment, or both, which is used in the remanufacture of aircraft engines or aircraft engine parts or components in a remanufacturing facility located in this state. For purposes of this paragraph, “remanufacture of aircraft engines or aircraft engine parts or components” means the substantial overhauling or rebuilding of aircraft engines or aircraft engine parts or components.

(B) Any person making a sale of machinery or equipment, or both, for the remanufacture of aircraft engines or aircraft engine parts or components shall collect the tax imposed on the sale by this article unless the purchaser furnishes a certificate issued by the commissioner certifying that the purchaser is entitled to purchase the machinery or equipment without paying the tax. (C) This paragraph shall stand repealed and reserved on December 31, 2029; (34.3) Reserved; (34.4)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, sales of tangible personal property to, or used in or for the construction of, an alternative fuel facility primarily dedicated to the production and processing of ethanol, biodiesel, butanol, and their by-products, when such fuels are derived from biomass materials such as agricultural products, or from animal fats, or the wastes of such products or fats. (B) As used in this paragraph, the term: (i) “Alternative fuel facility” means any facility located in this state which is primarily dedicated to the production and processing of ethanol, biodiesel, butanol, and their by-products for sale. (ii) “Used in or for the construction” means any tangible personal property incorporated into a new alternative fuel facility that loses its character of tangible personal property. Such term does not mean tangible personal property that is temporary in nature, leased or rented, tools, or other items not incorporated into the facility. (C) Any person making a sale of tangible personal property for the purpose specified in this paragraph shall collect the tax imposed on this sale unless the purchaser furnishes an exemption certificate issued by the commissioner certifying that the purchaser is entitled to purchase the tangible personal property without payment of tax. (D) Any corporation, partnership, limited liability company, or any other entity or person that qualifies for this exemption must conduct at least a majority of its business with entities or persons with which it has no affiliation. (E) The exemption provided for under subparagraph (A) of this paragraph shall not apply to sales of tangible personal property that occur after the production and processing of biodiesel, ethanol, butanol, and their by-products have begun at the alternative fuel facility.

(F) The exemption provided for under subparagraph (A) of this paragraph shall apply only to sales occurring during the period July 1, 2007, through June 30, 2012. (G) The commissioner shall promulgate any rules and regulations necessary to implement and administer this paragraph; (35) Reserved; (36) (Reserved effective December 31, 2029.) (A) The sale of machinery and equipment and any repair, replacement, or component parts for such machinery and equipment which is used for the primary purpose of reducing or eliminating air or water pollution; (B) Any person making a sale of machinery and equipment or repair, replacement, or component parts for such machinery and equipment for the purposes specified in this paragraph shall collect the tax imposed on the sale by this article unless the purchaser furnishes a certificate issued by the commissioner certifying that the purchaser is entitled to purchase the machinery and equipment or repair, replacement, or component parts for such machinery and equipment without paying the tax. (C) This paragraph shall stand repealed and reserved on December 31, 2029; (36.1)(A) The sale of machinery and equipment which is incorporated into any qualified water conservation facility and used for water conservation. (B) As used in this paragraph, the term: (i) “Qualified water conservation facility” means any facility, including buildings, and any machinery and equipment used in the water conservation process resulting in a minimum 10 percent reduction in permit by relinquishment or transfer of annual permitted water usage from existing permitted groundwater sources. In addition, such facility shall have been certified pursuant to rules and regulations promulgated by the Department of Natural Resources as necessary to promote its ground-water management efforts for areas with a multiyear record of consumption at, near, or above sustainable use signaled by declines in ground-water pressure, threats of salt-water intrusion, need to develop alternate sources to accommodate economic growth and development, or any other indication of growing inadequacy of the existing resource. (ii) “Water conservation” means a minimum 10 percent reduction resulting in the relinquishment of transfer of annual

permitted water usage from existing ground-water sources due to increased manufacturing process efficiencies or recycling of manufacturing process water which results in reduced groundwater usage, or a change from a ground-water source to a surface-water source or an alternate source. (C) Any person making a sale of machinery and equipment for the purposes specified in this paragraph shall collect the tax imposed on this sale unless the purchaser furnishes such person with a certificate issued by the commissioner certifying that the purchaser is entitled to purchase the machinery and equipment without paying the tax; (37) Reserved; (38) (Reserved effective December 31, 2029.) (A) Sales of tangible personal property and fees and charges for services by the Rock Eagle 4-H Center. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (39) Sales by any public or private school containing any combination of grades kindergarten through 12 of tangible personal property, concessions, or tickets for admission to a school event or function, provided that the net proceeds from such sales are used solely for the benefit of such public or private school or its students; (39.1) The use of cargo containers and their related chassis which are owned by or leased to persons engaged in the international shipment of cargo by ocean-going vessels which containers and chassis are directly used for the storage and shipment of tangible personal property in or through this state in intrastate or interstate commerce; (40) The sale of major components and repair parts installed in military craft, vehicles, and missiles; (41)(A) Sales of tangible personal property and services to a child-caring institution as defined in paragraph (1) of Code Section 49-5-3, as amended; a child-placing agency as defined in paragraph (2) of Code Section 49-5-3, as amended; or a maternity home as defined in paragraph (14) of Code Section 49-5-3, as amended, when such institution, agency, or home is engaged primarily in providing child services and is a nonprofit, tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and obtains an exemption determination letter from the commissioner; and (B) Sales by an institution, agency, or home as described in subparagraph (A) of this paragraph when:

(i) The sale results from a specific charitable fundraising activity; (ii) The number of days upon which the fundraising activity occurs does not exceed 30 in any calendar year; (iii) No part of the gross sales or net profits from the sales inures to the benefit of any private person; and (iv) The gross sales or net profits from the sales are used purely for charitable purposes in providing child services; (42) The use by, or lease or rental of tangible personal property to, a person who acquires the property from another person where both persons are under 100 percent common ownership and where the person who furnishes, leases, or rents the property has: (A) Previously paid sales or use tax on the property; or (B) Been credited under Code Section 48-8-42 with paying a sales or use tax on the property so furnished, leased, or rented, and the tax credited is based upon the fair rental or lease value of the property; (43) Gross revenues generated from all bona fide coin operated amusement machines which vend or dispense music or are operated for skill, amusement, entertainment, or pleasure which are in commercial use and are provided to the public for play which will require a permit fee under Chapter 27 of Title 50; (44) Sales of motor vehicles, as defined in Code Section 48-5-440, to nonresident purchasers for immediate transportation to and use in another state in which the vehicles are required to be registered, provided the seller obtains from the purchaser and retains an affidavit stating the name and address of the purchaser, the state in which the vehicle will be registered and operated, the make, model, and serial number of the vehicle, and such other information as the commissioner may require; (45) The sale, use, storage, or consumption of paper stock which is manufactured in this state into catalogs intended to be delivered outside this state for use outside this state; (46) Sales to blood banks and organ procurement organizations as defined in Code Section 44-5-141 having a nonprofit status pursuant to Section 501(c)(3) of the Internal Revenue Code. Each organ procurement organization exempt under this paragraph shall submit an annual report to the Department of Community Health which includes the number of donors and transplants facilitated by such organization in the organization’s previous fiscal year;

(47)(A)(i) The sale or use of drugs which are lawfully dispensable only by prescription for the treatment of natural persons, the sale or use of insulin regardless of whether the insulin is dispensable only by prescription, and the sale or use of prescription eyeglasses and contact lenses including, without limitation, prescription contact lenses distributed by the manufacturer to licensed dispensers as free samples not intended for resale and labeled as such; and (ii) The sale or use of drugs lawfully dispensable by prescription for the treatment of natural persons which are dispensed or distributed without charge to physicians, dentists, clinics, hospitals, or any other person or entity located in Georgia by a pharmaceutical manufacturer or distributor; and the use of drugs and durable medical equipment lawfully dispensed or distributed without charge solely for the purposes of a clinical trial approved by either the United States Food and Drug Administration or by an institutional review board. (B) For purposes of this paragraph, the term: (i) “Drug” means the same as provided in Code Section 48-8-2 but shall not include over-the-counter drugs or tobacco. (ii) “Institutional review board” means an institutional review board as provided in 21 C.F.R. Section 56. (C) The commissioner is authorized to prescribe forms and promulgate rules and regulations deemed necessary in order to administer and effectuate this paragraph; (48) (Reserved effective December 31, 2029.) (A) Sales to licensed commercial fishermen of bait for taking crabs and the use by licensed commercial fishermen of bait for taking crabs. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (49) Reserved; (49.1)(A) From July 1, 2008, until June 30, 2010, the sale or use of liquefied petroleum gas or other fuel used in a structure in which swine are raised. (B)(i) For the purposes of this paragraph, the term “local sales and use tax” shall mean any sales tax, use tax, or local sales and use tax which is levied and imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to consti736

tutional amendment; by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965”; by or pursuant to Article 2 of this chapter; by or pursuant to Article 2A of this chapter; by or pursuant to Part 1 of Article 3 of this chapter; by or pursuant to Part 2 of Article 3 of this chapter; and by or pursuant to Article 4 of this chapter. (ii) The exemption provided for in subparagraph (A) of this paragraph shall not apply to any local sales and use tax levied or imposed at any time; (50) Sales of insulin syringes and blood glucose level measuring strips dispensed without a prescription; (51) Sales of oxygen prescribed by a licensed physician; (52) The sale or use of hearing aids; (53) Sales transactions for which food stamps or WIC coupons are used as the medium of exchange; (54) The sale or use of any durable medical equipment that is sold or used pursuant to a prescription or prosthetic device that is sold or used pursuant to a prescription; (55) The sale of lottery tickets authorized by Chapter 27 of Title 50; (56) (Reserved effective December 31, 2029.) (A) Sales by any parent-teacher organization qualified as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (57)(A) The sale of food and food ingredients to an individual consumer for off-premises human consumption, to the extent provided in this paragraph. (B) For the purposes of this paragraph, the term “food and food ingredients” as defined in Code Section 48-8-2 shall not include prepared food, drugs, or over-the-counter drugs. (C) The exemption provided for in this paragraph shall not apply to the sale or use of food and food ingredients when purchased for any use in the operation of a business. (D)(i) Except in counties in which a tax authorized under Part 1 of Article 3 of this chapter in connection with an equalized homestead option sales tax pursuant to Part 2 of Article 2A of

this chapter is imposed, the exemption provided for in this paragraph shall not apply to any local sales and use tax levied or imposed at any time. (ii) For the purposes of this subparagraph, the term “local sales and use tax” shall mean any sales tax, use tax, or local sales and use tax which is levied and imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to constitutional amendment; by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965”; or by or pursuant to any article of this chapter but shall not mean a tax authorized under Part 1 of Article 3 of this chapter in connection with an equalized homestead option sales tax pursuant to Part 2 of Article 2A of this chapter. (E) The commissioner shall adopt rules and regulations to carry out the provisions of this paragraph; (57.1)(A) Sales of food and food ingredients to a qualified food bank. (B) As used in this paragraph, the term “qualified food bank” means any food bank which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and which is operated primarily for the purpose of providing hunger relief to low-income persons residing in this state. (C) Notwithstanding Code Sections 48-2-15, 48-7-60, and 48-7-61, any taxpayer seeking to claim the exemption provided for within subparagraph (A) of this paragraph shall electronically submit to the department, at the time of application for the exemption and any such annual renewal, the total number of clients served in the previous calendar year, total pounds of food donated by retailers, and total amount of exempt purchases made in the preceding year. The department shall then issue a report to the chairpersons of the House Committee on Ways and Means and the Senate Finance Committee detailing the total number of clients served, total pounds of food donated by retailers, and total amount of sales and use tax exempted sales for the previous calendar year, by June 30 each year. (D) The commissioner is authorized to promulgate rules and regulations deemed necessary in order to administer and effectuate this paragraph; (57.2)(A) The use of food and food ingredients donated to a

qualified nonprofit agency and used for hunger relief or disaster relief purposes. (B) As used in this paragraph, the term “qualified nonprofit agency” means any entity which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and which provides hunger relief. (C) For the purposes of this paragraph, the term “food and food ingredients” as defined in Code Section 48-8-2 shall not include drugs or over-the-counter drugs. (D) The commissioner is authorized to promulgate rules and regulations deemed necessary in order to administer and effectuate this paragraph; (57.3)(A) The use of food and food ingredients which is donated following a natural disaster and which is used for disaster relief purposes. (B) For the purposes of this paragraph, the term “food and food ingredients” as defined in Code Section 48-8-2 shall not include drugs or over-the-counter drugs. (C) The commissioner is authorized to promulgate rules and regulations deemed necessary in order to administer and effectuate this paragraph; (58) Reserved; (59)(A) Sales of food and food ingredients to and by member councils of the Girl Scouts of the U.S.A. in connection with fundraising activities of any such council. (B) Sales of food and food ingredients to and by member councils of the Boy Scouts of America in connection with fundraising activities of any such council; (60) (Reserved effective December 31, 2029.) (A) The sale of machinery and equipment which is incorporated into any telecommunications manufacturing facility and used for the primary purpose of improving air quality in advanced technology clean rooms of Class 100,000 or less, provided such clean rooms are used directly in the manufacture of tangible personal property. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (61) Printed advertising inserts or advertising supplements distributed in this state in or as part of any newspaper for resale;

(62) The sale of grass sod of all kinds and character when such sod is in the original state of production or condition of preparation for sale. The exemption provided for by this paragraph shall only apply to a sale made by the sod producer, a member of such producer’s family, or an employee of such producer. The exemption provided for by this paragraph shall not apply to sales of grass sod by a person engaged in the business of selling plants, seedlings, nursery stock, or floral products; (63) (Reserved effective December 31, 2029.) (A) The sale or use of funeral merchandise, outer burial containers, and cemetery markers as defined in Code Section 43-18-1, which are purchased with funds received from the Georgia Crime Victims Emergency Fund under Chapter 15 of Title 17. (B) This paragraph shall stand repealed and reserved on December 31, 2029; (64) Reserved; (65) (Reserved effective December 31, 2029.) (A) Sales of dyed diesel fuel exclusively used to operate vessels or boats in the commercial fishing trade by licensed commercial fishermen. (B) Any person making a sale of dyed diesel fuel for the purposes specified in this paragraph shall collect the tax imposed on the sale by this article unless the purchaser furnishes such person with a certificate issued by the commissioner certifying that the purchaser is entitled to purchase the dyed diesel fuel without paying the tax. (C) This paragraph shall stand repealed and reserved on December 31, 2029; (66) Sales of gold, silver, or platinum bullion or any combination of such bullion, provided that the dealer maintains proper documentation, as specified by rule or regulation to be promulgated by the department, to identify each sale or portion of a sale which is exempt under this paragraph; (67) (Reserved effective December 31, 2029.) (A) Sales of coins or currency or a combination of coins and currency, provided that the dealer maintains proper documentation, as specified by rule or regulation to be promulgated by the department, to identify each sale or portion of a sale which is exempt under this paragraph.

(B) This paragraph shall stand repealed and reserved on December 31, 2029; (68) (Reserved effective December 31, 2028.) (A)(i) The sale or lease of computer equipment to be incorporated into a facility or facilities in this state to any hightechnology company classified under the 2017 North American Industrial Classification System code 334413, 334614, 511210, 517311, 517312, 517410, 517911, 517919, 518210, 522320, 541330, 541511, 541512, 541513, 541519, 541713, 541715, or 541720, provided that the exemption allowed under this paragraph shall be limited to those purchases or leases made by such a high-technology company for calendar years during which the high-technology company made taxable purchases or leases of at least $15 million worth of such computer equipment. (ii) Notwithstanding the provisions of division (i) of this subparagraph to the contrary, on and after January 1, 2024, the exemption allowed under this paragraph shall be limited such that each person claiming the exemption allowed by this paragraph shall be subject to paying 10 percent of all taxes imposed by this chapter on the first $15 million of its eligible purchases or leases for which an exemption is claimed under this paragraph. (B) Any person making a sale or lease of computer equipment to a high-technology company as specified in subparagraph (A) of this paragraph shall collect the tax imposed on the sale by this article unless the purchaser furnishes such seller with a certificate issued by the commissioner certifying that the purchaser is entitled to purchase the computer equipment without paying the tax. As a condition precedent to the issuance of the certificate, the commissioner, at such commissioner’s discretion, may require a good and valid bond with a surety company authorized to do business in this state as surety or may require legal securities, in an amount fixed by the commissioner, conditioned upon payment by the purchaser of all taxes due under this article in the event it should be determined that the sale fails to meet the requirements of this subparagraph. (C)(i) As used in this paragraph, the term “computer equipment” means any individual computer or organized assembly of hardware or software, including, but not limited to, a server farm, mainframe or midrange computer, mainframe driven high-speed print and mailing devices, and workstations connected to those devices via high bandwidth connectivity such as

a local area network, wide area network, or any other data transport technology which performs one of the following functions: storage or management of production data, hosting of production applications, hosting of application systems development activities, or hosting of applications systems testing. (ii) Such term shall not include: (I) Telephone central office equipment or other voice data transport technology, including any wireline or wireless telecommunication system; (II) Equipment with imbedded computer hardware or software which is primarily used for training, product testing, or in a manufacturing process; (III) Computers or devices issued to employees, which shall include, but not be limited to, smartphones, tablets, wearables, personal computers, and laptops; or (IV) Prewritten computer software. (D) Any corporation, partnership, limited liability company, or any other similar entity which qualifies for the exemption and is affiliated in any manner with a nonqualified corporation, partnership, limited liability company, or any other similar entity must conduct at least a majority of its business with entities with which it has no affiliation. (E) Each high-technology company that has been issued a certificate of exemption pursuant to this paragraph shall report annually to the commissioner a list of the facilities for which all computer equipment exempted by this paragraph during the preceding calendar year was incorporated, as well as the amount of taxes exempted under this paragraph during the preceding calendar year. Such report shall be filed within 90 days after the end of the calendar year for which the high-technology company utilized a certificate of exemption pursuant to this paragraph and shall be subject to the confidentiality provisions of Code Section