Tax imposed

(a) Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, and a tax imposed under this part shall not apply to: (1) The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives; (2) The sale or use of jet fuel as such term is defined in Code Section 48-8-2, except to the extent allowed pursuant to Code Section 48-8-3.5; (3) The sale or use of fuel that is used for propulsion of motor vehicles on the public highways; (4) The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale; (5) The sale or use of motor fuel as defined under paragraph (9) of Code Section 48-9-2 for public mass transit; or (6) The purchase or lease of any motor vehicle pursuant to Code Section 48-5C-1. (b) Except as otherwise specifically provided in this part, the tax 1053 48-8-269.15 REVENUE AND TAXATION 48-8-269.17 imposed pursuant to this part shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this part shall be applicable to the sale of food and food ingredients as provided for in paragraph (57) of Code Section 48-8-3. History. Code 1981, § 48-8-269.15, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2018, Ex. Sess., p. ES7, § 3-8/HB 5EX.