• § 48-8-1 - Intent of Article With Respect to Taxation of Tangible Personal Property and Services; Constitutional and Other Exemptions
  It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase,...
• § 48-8-2 - Definitions
  As used in this article, the term: (1) "Alcoholic beverages" means beverages that are suitable for human consumption and contain one-half of one percent...
• § 48-8-3 - (for Effective Date, See Note.) Exemptions
  The sales and use taxes levied or imposed by this article shall not apply to: (1) Sales to the United States government, this state,...
• § 48-8-3.1 - Exemptions As to Motor Fuels
  (a) Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2...
• § 48-8-3.2 - Definitions; Exemption; Applicability; Examples
  (a) As used in this Code section, the term: (1) "Consumable supplies" means tangible personal property, other than machinery and industrial materials, that is...
• § 48-8-3.3 - Definitions; Applicability; Criteria for Eligibility; Rules and Regulations; Dealer Performing Both Manufacturing and Agricultural Operations; Exemption
  (a) As used in this Code section, the term: (1) (A) "Agricultural machinery and equipment" means machinery and equipment used in the production of...
• § 48-8-4 - Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer
  The use tax shall not apply to livestock, livestock products, poultry, poultry products, farm products, and agricultural products produced by the farmer and used...
• § 48-8-5 - Exemption of Agricultural Commodities Not Sold As Finished Product to Ultimate Consumer; "Agricultural Commodity" Defined
  (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...
• § 48-8-6 - Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications
  (a) There shall not be imposed in any jurisdiction in this state or on any transaction in this state local sales taxes, local use...
• § 48-8-7 - Violation of Article; Penalty
  (a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article,...
• § 48-8-8 - Filing False or Fraudulent Return by Dealer Under Article; Penalty
  (a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to...
• § 48-8-9 - Failure by Dealer to Furnish Return Under Article; Penalty
  (a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required...
• § 48-8-10 - Failure by Dealer to Keep or to Allow Inspection of Records Under Article; Penalty
  (a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to...
• § 48-8-11 - Violation of Any Other Provision of Article; Penalty
  (a) It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided.(b) Any...
• § 48-8-12 - Refusal by Transportation Company, Agency, Firm, or Person to Allow Examination of Its Books, Records, and Other Documents Under Article; Penalty
  (a) With respect to this article, it shall be unlawful for any transportation company, agency, firm, or person to refuse to permit the examination...
• § 48-8-13 - Taxing Jurisdiction for Mobile Telecommunications Services
  (a) For purposes of this Code section, the terms and corresponding definitions set forth in 4 U.S.C. Section 124 shall apply. In addition, as...
• § 48-8-14 - Restrictions on State Contracts With Nongovernmental Vendors Filing or Refusing to Collect Sales or Use Taxes
  (a) As used in this Code section, the term "state agency" means any authority, board, department, instrumentality, institution, agency, or other unit of state...
• § 48-8-15 - State Sales and Use Taxes Applicable to the Liquid Propane Gas Commodity Sold and Delivered for Residential Heating; Legislative Findings; Power and Duties of Commissioner
  (a) The General Assembly finds that: (1) Liquid propane gas and natural gas are essential commodities used by all Georgians to heat their homes;...
• § 48-8-16 - Ratification of Executive Order on Sale of Dyed Fuel Oils
  (a) The General Assembly finds that: (1) The price of dyed fuel oils, as used primarily for off-road, agricultural uses, including timber growing or...
• § 48-8-17 - Suspension of the Collection of Taxes on Motor Fuels and Aviation Gasoline; Ratification of Temporary Suspension
  (a) The General Assembly finds that: (1) Motor fuels and aviation gasoline are essential commodities used by Georgians for transportation; (2) The price of...
• § 48-8-17.1 - Ratification of Executive Order on Prepaid Taxes; Suspension of Provisions
  Repealed by Ga. L. 2011, Ex. Sess., p. 258, § 2/HB 2EX, effective September 21, 2011.
• § 48-8-18 - Ratification of Executive Order on Pharmaceuticals Distributed Without Cost
  (a) The General Assembly finds that: (1) Pharmaceutical samples provide a zero-cost option for some Georgians to obtain medication necessary to maintain their health...

Last modified: October 14, 2016