SUMMARY:  

            This bill would amend Code Section 48-8-3 of the O.C.G.A. to make the purchase of health information technologies exempt from sales tax if the purchaser has a certificate of eligibility from the state tax commissioner.

NOTE:

            This bill would be irrelevant to education except for the fact that it is yet another exemption for a special group that, added to all the other proposals for exemptions for special groups, equals an astonishing potential loss to the state’s general fund in a time of incredible financial crisis.