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  • GEORGIA STUDIES PLAN TO TAX OLYMPIC HOME RENTALS

         Atlanta-area homeowners planning to rent-out their domiciles
    to Olympic visitors during the '96 games may have to add sales
    tax to the bill.  The GA Department of Revenue is considering a
    proposal that would require visitors renting private homes to pay
    sales tax.  In the past, GA Gov. Zell Miller passed a tax on
    private automobile sales that was ruled unconstitutional, and the
    chairman of the Southeastern Legal Foundation says this would be
    a similar deal.  But Brian Kinsella, VP of the GA Hospitality and
    Travel Assoc., says the tax could be legal in situations where a
    third party sets up the rental.  Private Housing '96, the
    official home rental service of the games, says that they, not
    the homeowner, will pay any additional cost due to the tax (Ben
    Smith, ATLANTA CONSTITUTION, 12/14).
    

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