No export tax shall be imposed upon any item manufactured or produced in this state and shipped by the manufacturer or producer for sale outside the state. History. Ga. L. 1960, p. 806, § 1; Code 1933, § 91A-6001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 419, § 1.
Prohibition of export tax on state products
O.C.G.A. § 48-13-2, under GENERAL PROVISIONS.
O.C.G.A. § 48-13-2