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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-8-253 Inapplicability of tax to property ordered and delivered outside taxing special district
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No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title …
O.C.G.A. § 48-8-254 Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax
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(a) As used in this Code section, the term “building and construction materials” means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipm…
O.C.G.A. § 48-8-255 Rules and regulations
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Subject to the approval of the House and Senate Transportation Committees, the state revenue commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collec…
O.C.G.A. § 48-8-256 Allocation or balancing of state and federal funds
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The tax authorized by this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, nor may such proceeds be considered or taken into account in any such allocation or balancing. History. Code 1981, § 48-8-256, enacted by…