GA Code § 48-8-209 - Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials for Projects Bid Prior to Referendum on Tax.

No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters’ approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.