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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 1 - General Provisions
§ 48-13-2. Prohibition of Export Tax on State Products
Universal Citation:
GA Code § 48-13-2 (2020)
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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.
(Ga. L. 1960, p. 806, § 1; Code 1933, § 91A-6001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 419, § 1.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 71 Am. Jur. 2d, State and Local Taxation, § 69.
ALR.- What constitutes manufacturing and who is a manufacturer under tax laws, 17 A.L.R.3d 7.
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