General Provisions (§§ 48-8-1 — 48-8-19)
Section 48-8-1 - Intent of Article With Respect to Taxation of Tangible Personal Property and Services; Constitutional and Other Exemptions.Section 48-8-2 - Definitions.Section 48-8-3 - [effective Until January 1, 2027] Exemptions.Section 48-8-3.1 - [effective Until January 1, 2027] Exemptions for Motor Fuels.Section 48-8-3.2 - Exemptions for Manufacturing Equipment, Industrial Materials, Packing Supplies, and Energy.Section 48-8-3.3 - Exemptions for Agricultural Operations; Establishment of Georgia Agricultural Trust Fund.Section 48-8-3.4 - Maximum Amount of Sales and Use Tax Imposed and Collected on the Maintenance, Refitting, and Repair of Any Single Boat.Section 48-8-3.5 - Taxation on Sale or Use of Jet Fuel.Section 48-8-4 - Nonapplicability of Use Tax to Products Produced and Used by Farmer.Section 48-8-5 - Exemptions for Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer.Section 48-8-6 - Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications.Section 48-8-7 - Violation of Article.Section 48-8-8 - Filing False or Fraudulent Return by Dealer Under Article.Section 48-8-9 - Failure by Dealer to Furnish Return Under Article.Section 48-8-10 - Failure by Dealer to Keep or to Allow Inspection of Records Under Article.Section 48-8-11 - Violation of Any Other Provision of Article; Penalty.Section 48-8-12 - Refusal by Transportation Company, Agency, Firm, or Person to Allow Examination of Its Books, Records, and Other Documents Under Article.Section 48-8-13 - Taxing Jurisdiction for Mobile Telecommunications Services.Section 48-8-14 - Restrictions on State Contracts With Nongovernmental Vendors Failing or Refusing to Collect Sales or Use Taxes.Section 48-8-15 - Ratification of Executive Order on Temporary and Partial Exemption for Liquid Propane Gas Commodity Sold and Delivered for Residential Heating.Section 48-8-16 - Ratification of Executive Order on Temporary Exemption for Dyed Fuel Oils Used for Certain Purposes.Section 48-8-17 - Ratification of Executive Order on Temporary Suspension on the Collection of Tax on Sales of Motor Fuel and Aviation Gasoline.Section 48-8-17.1 - [repealed] Ratification of Executive Order on Prepaid Taxes; Suspension of Provisions.Section 48-8-18 - Ratification of Executive Order on Temporary Suspension on the Collection of Tax on Pharmaceutical Medications Distributed Without Cost.Section 48-8-19 - Ratification of Executive Order on Temporary Suspension of Collection of Tax on Jet Fuel.Section 48-8-114 - Remittance of Taxes Collected.Section 48-8-115 - Disbursement of Proceeds.Section 48-8-116 - Credit for Tax Paid in Another Jurisdiction.Section 48-8-117 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing County.Section 48-8-118 - Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials for Projects Bid Prior to Referendum on Tax.Section 48-8-119 - Rules and Regulations.Section 48-8-120 - Impact on Other Taxes.Section 48-8-121 - Use of Tax Proceeds; Requirements for General Obligation Debt.Section 48-8-122 - Annual Reporting to Public.Section 48-8-123 - Procedure for Modification of Infeasible Projects Previously Approved by Referendum.Section 48-8-124 - Enforcement.Section 48-8-240 - Findings; Purpose.Section 48-8-241 - Creation of Special Districts; Tax Rate.Section 48-8-242 - Definitions.Section 48-8-243 - Criteria for Development of Investment List of Projects and Programs; Report; Gridlock.Section 48-8-260 - Definitions.Section 48-8-261 - Creation of Special Districts; Authority to Impose a Transportation Special Purpose Local Option Sales and Use Tax.Section 48-8-262 - Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required.Section 48-8-263 - Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt.Section 48-8-264 - Timing for Imposition of Tax Following Approval; Termination of Tax; Maximum Combined Rate of Taxes; Timing for Reimposition.Section 48-8-264.1 - Referendum Timing.Section 48-8-265 - Administration and Collection of Tax.Section 48-8-266 - Remittance of Taxes Collected.Section 48-8-267 - Disbursement of Proceeds.Section 48-8-268 - Allocation or Balancing of State and Federal Funds.Section 48-8-269 - Exemption From Taxation.Section 48-8-269.1 - Credit for Tax Paid in Another Jurisdiction.Section 48-8-269.2 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing Special District.Section 48-8-269.3 - Rules and Regulations.Section 48-8-269.4 - Impact on Other Taxes.Section 48-8-269.5 - Use of Tax Proceeds; Requirements for General Obligation Debt.Section 48-8-269.6 - Annual Reporting to Public.Section 48-8-269.40 - Definitions.Section 48-8-269.41 - Creation of Special Districts; Authority to Impose a Transit Special Purpose Local Option Sales and Use Tax.Section 48-8-269.42 - Prerequisite for Authority to Impose Tax.