---
title: O.C.G.A. § 16-12-226. Sales and use taxes applicable.
collection: code
id: 16-12-226
cite_as: O.C.G.A. § 16-12-226 (2025)
canonical_url: https://georgiacommons.org/code/16-12-226
md_url: https://georgiacommons.org/code/16-12-226.md
text_url: https://georgiacommons.org/code/16-12-226/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t16-ch12-17-(v14b)-2024-pdf.pdf?sfvrsn=a591fa7b_0#page=217
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/16-12.md
previous: https://georgiacommons.org/code/16-12-225.md
next: https://georgiacommons.org/code/16-12-230.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CRIMES AND OFFENSES / OFFENSES AGAINST PUBLIC HEALTH AND MORALS / ACCESS TO MEDICAL CANNABIS / ROLE OF COMMISSION
---

# O.C.G.A. § 16-12-226. Sales and use taxes applicable.

The sale of low THC oil and products authorized by this article shall be subject to all applicable sales and use taxes.

## History

Code 1981, § 16-12-226, enacted by Ga. L. 2019, p. 43, § 4/HB 324; Ga. L. 2021, p. 184, § 18/SB 195.

## Editor's Notes

Ga. L. 2021, p. 184, § 28/SB 195, not codified by the General Assembly, provides that: “Nothing in this Act shall be deemed to change, amend, or alter any criteria for applications for a Class 1 or Class 2 production license submitted to the Georgia Access to Medical Cannabis Commission on or prior to January 27, 2021.”