Industrial materials

Sales and use tax exemptions. Equipment used for manufacturing tangible personal property, or sale, use, storage or consumption of industrial materials or packaging supplies, §48-8-3.2. DEFINED TERMS —Cont’d Ineligible costs. Property tax assessments, §48-5-7.6. Infeasible. Sales and use taxes, §48-8-123. Inflation rate. Homestead exemptions, property taxes. Statewide exemption (contingently effective 1/1/2025), §48-5-44.2. Infrastructure. Revenue and taxation, facilitating business rapid response to state declared disasters, §48-2-100. Initial production. Property tax, qualified farm products and harvested agricultural products exemption, §48-5-41.1. Initial registration period. Ad valorem taxation, §48-5-440. Innkeeper. Excise taxes on hotels and other lodging places, §48-13-50.2. Installation. Income tax credit for clean energy property, §48-7-29.14. Institutions of purely public charity. Ad valorem taxation of property exemptions, §48-5-40. Instrument. Intangible recording tax, §48-6-60. Intangible expenses and costs. Income taxes, §48-7-28.3. Intangible personal property. Georgia public revenue code, §48-1-2. Intangible property. Income taxes, §48-7-28.3. Interested party. Ad valorem tax foreclosure, §48-4-77. Interest expenses and costs. Income taxes, §48-7-28.3. Intergovernmental agreement. Sales and use taxes. Transit special purpose local option sales and use tax, §48-8-269.40. Special county one percent sales and use taxes, §48-8-110. Special district mass transportation sales and use tax, §48-8-260. Intergovernmental contract. Land banks, §48-4-102. Internal revenue code. Georgia public revenue code, §48-1-2. Internal revenue service. Georgia public revenue code, §48-1-2. 369 INDEX DEFINED TERMS —Cont’d Internal revenue service —Cont’d Income taxes, partnership returns, §48-7-53. Internet access service.