(a) As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.
(b) 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.
Section: Previous 48-8-244 48-8-244.1 48-8-245 48-8-246 48-8-247 48-8-248 48-8-249 48-8-250 48-8-251 48-8-252 48-8-253 48-8-254 48-8-255 48-8-256 NextLast modified: October 14, 2016