Sales and use tax; new special purpose local option sales tax dedicated to certain healthcare purposes; provide

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to provide for a new special purpose local option sales tax dedicated to certain healthcare purposes; to provide for definitions; to provide for authorization of tax and applicability; to provide for local authorization and referenda; to prohibit taxation of products ordered and delivered outside of jurisdiction; to prohibit taxation of certain construction materials; to provide for records and reports; to provide for rules and regulations; to provide for impact on other taxes; to provide for infeasibility; to provide for modification of certain healthcare purposes; to provide for related matters; to repeal conflicting laws; and for other purposes.