2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 8 - Sales and Use Taxes (Arts. 1 — 6)

Annotations

Notes

Ga. L. 2008, p. 889, § 1/HB 1035, 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.

Research References & Practice Aids

Excise taxes for distilled spirits, § 3-4-60 et seq.

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).

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.

O. C. G. A. Title 48