• § 48-8-100 - Short Title
  This part shall be known and may be cited as the "Homestead Option Sales and Use Tax Act."
• § 48-8-101 - Definitions
  As used in this part, the term: (1) "Ad valorem taxes for county purposes" means any and all ad valorem taxes for county maintenance...
• § 48-8-101.1 - Equal Distribution of Homestead Option Sales and Use Tax Among Counties and Municipalities
  It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the...
• § 48-8-102 - Creation of Special Districts; Levying of Tax; Use of Proceeds of Tax; Restriction on Levying Taxes
  (a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this...
• § 48-8-103 - Submission to Voters to Determine Imposition of Tax
  (a) Whenever the governing authority of any county whose geographic boundary is conterminous with that of the special district wishes to submit to the...
• § 48-8-104 - Exclusive Administration of Tax by Commissioner; Identification of Location Where Tax Collected; Manner of Disbursement of Proceeds
  (a) The sales and use tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and...
• § 48-8-105 - Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property
  Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax...
• § 48-8-106 - Submission to Voters of Question As to Whether to Discontinue Tax
  (a) Whenever the governing authority of any county whose geographic boundary is conterminous with that of the special district in which the sales and...
• § 48-8-107 - Property Ordered by and Delivered to Purchaser At Point Outside Geographical Area of Special District in Which Tax Imposed
  No sales and use tax provided for in Code Section 48-8-102 shall be imposed upon the sale of tangible personal property which is ordered...
• § 48-8-108 - Taxation of Building and Construction Materials
  (a) As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any...
• § 48-8-109 - Rules and Regulations
  The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration...

Last modified: October 14, 2016