2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 8 - Sales and Use Taxes (Arts. 1 — 6)
Article 2B - Special District Option Sales and Use Tax (§§ 48-8-109.30 — 48-8-109.42)
Annotations
Notes
Effective date.This article became effective January 1. 2025. for applicability.
Editor's notes.Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, provides that this article becomes effective on January 1, 2025, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for a state-wide homestead exemption but that permits political subdivisions to individually opt out. If such a resolution is not so ratified, then this article shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1191, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.
Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this article applicable to taxable years beginning on or after January 1, 2025.
Research References & Practice Aids
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 8
- § 48-8-109.30. Creation of special districts
- § 48-8-109.31. Imposition of special sales and use tax within special district; limited time and purpose
- § 48-8-109.32. Maximum period of time of the tax; submission to voters to determine imposition of tax; ballot language; expenses of election; resolution
- § 48-8-109.33. Timing for imposition of tax following approval; termination of tax
- § 48-8-109.34. Administration and collection of tax
- § 48-8-109.35. Remittance of taxes collected
- § 48-8-109.36. Disbursement of proceeds
- § 48-8-109.37. Credit for tax paid in another jurisdiction
- § 48-8-109.38. Inapplicability of tax to property ordered and delivered outside taxing special district
- § 48-8-109.39. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax
- § 48-8-109.40. Rules and regulations
- § 48-8-109.41. Impact on other taxes
- § 48-8-109.42. Use of tax proceeds; property tax relief requirements; noncompliance
