Here's a look at some of NFIB/Georgia's victories in the 2012 General Assembly:
Tax Reform
- House Bill 48 (sponsored by Rep. Jay Powell) expands the current freeport exemption by letting counties reduce or eliminate the local inventory tax, which has been a significant burden on many small businesses. NFIB/Georgia succeeded in eliminating the state portion of the inventory tax a couple of years ago, and this critical legislation is another step in eliminating the local portion as well.
- House Bill 386 (Rep. Mickey Channell) replaces the annual ad valorem tax on new vehicles -- the so-called "birthday tax" -- with a one-time fee, starting at 6.5% in 2013 and topping out at 7% in 2015. It covers the cost of repealing the birthday tax by added a registration fee for vehicle sales between individuals. It also phases out the sales tax manufacturers pay on the energy they use in the manufacturing process and extends a sales tax break on energy used for agriculture.
- A so-called "E-Fairness" bill would attempt to collect sales and use taxes for purchases made online. It also re-instates sales tax holidays for energy-effience appliances and back-to-school merchandise for 2013-14.
- House Bill 100 (Rep. Allen Peake) calls for a “tax tribunal” that would level the playing field and make the current tax appeals process fairer for the taxpayer. Today, the state revenue commissioner may veto any tax finding. The new process would put the case into the hands of a judge who is deemed a tax expert -- and who would not report to the Department of Revenue.
Regulatory Reform
- Senate Bill 427 (Sen. Ross Tolleson) would create an online permitting process at the Environmental Protection Division for air permits and creat a new opportunity for expedited permits. This would help business owners better manage the permitting process and provide more certainty for timely permits.
- Senate Bill 428 (Sen. Ross Tolleson) would require state agencies to compile an annual report to legislative leaders and the governor detailing all of the areas of duplicative regulations from the state and federal government. This will help our elected officials better tackle burdensome and duplicative regulations going forward.
Legal Reform
- House Bill 683 (Rep. Wendell Willard), which has already been signed into law, corrects a state Supreme Court ruling that deemed that an employer responding to a garnishments notice was engaging in the unauthorized practice of law. This ruling meant Georgia employers would now have to hire an attorney, a new costly burden, for the simple act of responding to a garnishment order.