GA Code § 48-8-5 - Exemptions for Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer.

Section 48-8-5 - Exemptions for Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer.Section 48-8-5 - Exemptions for Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer.

Section 48-8-4 - Nonapplicability of Use Tax to Products Produced and Used by Farmer.Section 48-8-6 - Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications.

(a) For the purposes of this Code section, the term “agricultural commodity” means horticultural, poultry, and farm products and livestock and livestock products.

(b) Each agricultural commodity sold by any person other than a producer to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing the agricultural commodity for the ultimate retail consumer trade is exempted from all provisions of this article including payment of the tax applicable to the sale, storage, use, transfer, or any other utilization or handling of the commodity, except when the commodity is actually sold as a marketable or finished product to the ultimate consumer.

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