State sales and use tax definitions

O.C.G.A. § 48-13-51 — under Title 48.

O.C.G.A. § 48-13-51

Retail sale or sale at retail, §48-8-2. TOURIST COURTS. Excise tax on rooms, lodgings and accommodations. General provisions, §§48-13-50 to 48-13-63. TOWNS.