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2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 4 - Water and Sewer Projects and Costs Tax (Most)
§ 48-8-209. No tax on construction materials included in bid prior to approval of additional tax
Universal Citation: GA Code § 48-8-209 (2018)
No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.
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