Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions

Definitions. (Effective until January 1, 2025.) Exemptions. (Effective January 1, 2025.) Exemptions. Exemptions for motor fuels. Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy. Exemptions for agricultural operations; establishment of Georgia Agricultural Trust Fund. Maximum amount of sales and use tax imposed and collected on the maintenance, refitting, and repair of any single boat. Taxation on sale or use of jet fuel. Nonapplicability of use tax to products produced and used by farmer. Exemptions for agricultural commodities not sold as finished product to ultimate consumer. (For effective date, see note.) Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications. Violation of article. Filing false or fraudulent return by dealer under article. 48-8-13. 48-8-14. 617 Failure by dealer to furnish return under article. Failure by dealer to keep or to allow inspection of records under article. Violation of any other provision of article; penalty. Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article. Taxing jurisdiction for mobile telecommunications services. Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes. Ratification of Executive Order on temporary and partial exemption for liquid propane gas commodity sold and delivered for residential heating. Ratification of Executive Order on temporary exemption for dyed fuel oils used for certain purposes. Ratification of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline. [Repealed] Ratification of Executive Order on prepaid taxes; suspension of provisions. Ratification of Executive Order on temporary suspension on the collection of tax on pharmaceutical medications distributed without cost. Ratification of Executive Order on temporary suspension of collection of tax on jet fuel. Sec. PART 2 IMPOSITION, RATE, COLLECTION, AND ASSESSMENT Sec. 48-8-30. 48-8-31. 48-8-32. 48-8-33. 48-8-37.