Special district transportation sales and use tax, §§48-8-240 to 48-8-256. Unidentifiable sales and use tax proceeds. Distribution, §48-8-67. United States. Exemptions, §48-8-3. Universities and colleges. Exemption of private colleges and universities, §48-8-3. University system of Georgia. Exemptions, §48-8-3. Urban transit systems. Exemptions, §48-8-3. 565 INDEX SALES AND USE TAXES —Cont’d Use, consumption, distribution or storage. Equivalent to sale at retail, §48-8-34. Used articles taken as credit on sale of new and used articles. Payment of tax, §48-8-44. Vehicles for hire. Fares for vehicles operated under for-hire master license. Exemptions, §48-8-3. Vendors. Failure, neglect or refusal of nongovernmental vendors to collect. State contracts with vendors, restrictions on, §48-8-14. Sales tax certificates. Release of information by commissioner to designated finance officer or taxing official of local government, §48-2-15. Venue. Actions against nonresident dealers engaging in business, §48-8-65. Veterans. Exemption of sale of vehicle to service-connected handicapped veteran, §48-8-3. Videotapes. Exemption of rental to persons charging admission fee to view, §48-8-3. Violations of article by dealers.