2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
- Article 1 - State Sales and Use Tax
- Article 2 - Joint County and Municipal Sales and Use Tax (Lost)
- Article 2A - Homestead Option Sales and Use Tax (Host)
- Article 3 - County Sales and Use Taxes
- Article 3A - Uniform Sales and Use Tax Administration
- Article 4 - Water and Sewer Projects and Costs Tax (Most)
- Article 5 - Special District Transportation Sales and Use Tax (Tsplost)
- Article 5A - Special District Mass Transportation Sales and Use Tax
- Article 5B - Special Districts for Transit Purposes (Transit Splost)
- Article 6 - Georgia Tourism Development
Cross references.
- Excise taxes for importation, and manufacture of distilled spirits, § 3-4-60 et seq.
Editor's notes.
- Ga. L. 2008, p. 889, § 1, sought to enact Article 5 of Chapter 8 of this title, consisting of Code Sections 48-8-220 and 48-8-221, regarding additional funding sources for transportation. Section 3 of that Act provided that Article 5 would have become effective January 1, 2009, but only upon ratification at the November, 2008, state-wide general election of a resolution amending the Constitution authorizing such funding. No such resolution was adopted by the General Assembly and, consequently, the referendum did not occur and Article 5 was not given effect.
Law reviews.
- For annual survey article on local government law, see 50 Mercer L. Rev. 263 (1998). For annual survey of local government law, see 56 Mercer L. Rev. 351 (2004). For article, "Curing the Structural Defect in State Tax Systems: Expanding the Tax Base to Include Services," see 61 Mercer L. Rev. 491 (2010).
RESEARCH REFERENCES
ALR. - Retailer's or buyer's defenses against exaction of penalties for failure to file, or deficiency in, state or local sales tax return, 20 A.L.R.4th 952. State or local sales, use, or privilege tax on sales of, or revenues from sales of, advertising space or services, 40 A.L.R.4th 1114.
