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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 1 - State Sales and Use Tax
Part 1 - General Provisions
§ 48-8-4. Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer
Universal Citation: GA Code § 48-8-4 (2020)
The use tax shall not apply to livestock, livestock products, poultry, poultry products, farm products, and agricultural products produced by the farmer and used by him and the members of his family.
(Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4515, enacted by Ga. L. 1978, p. 309, § 2.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 168 et seq., 187.
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