There is a newer version of the Georgia Code
2014 Georgia Code
Title 48 - REVENUE AND TAXATION
Chapter 8 - SALES AND USE TAXES
Article 1 - STATE SALES AND USE TAX
Part 1 - GENERAL PROVISIONS
- § 48-8-1 - Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions
- § 48-8-3.1 - Exemptions as to motor fuels
- § 48-8-3.2 - Definitions; exemption; applicability; examples
- § THIS - SECTION HAS MORE THAN ONE DOCUMENT WITH VARYING EFFECTIVE DATES.
- § 48-8-4 - Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer
- § 48-8-5 - Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined
- § 48-8-6 - Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications
- § 48-8-7 - Violation of article; penalty
- § 48-8-8 - Filing false or fraudulent return by dealer under article; penalty
- § 48-8-9 - Failure by dealer to furnish return under article; penalty
- § 48-8-10 - Failure by dealer to keep or to allow inspection of records under article; penalty
- § 48-8-11 - Violation of any other provision of article; penalty
- § 48-8-12 - Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty
- § 48-8-13 - Taxing jurisdiction for mobile telecommunications services
- § 48-8-14 - Restrictions on state contracts with nongovernmental vendors filing or refusing to collect sales or use taxes
- § 48-8-15 - State sales and use taxes applicable to the liquid propane gas commodity sold and delivered for residential heating; legislative findings; power and duties of commissioner
- § 48-8-16 - Ratification of Executive Order on sale of dyed fuel oils
- § 48-8-17 - Suspension of the collection of taxes on gasoline and aviation fuel; ratification of temporary suspension
- § 48-8-17.1 - Ratification of Executive Order on prepaid taxes; suspension of provisions
- § 48-8-18 - Ratification of Executive Order on pharmaceuticals distributed without cost
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.