---
title: O.C.G.A. § 40-1-116. Local taxation prohibited.
collection: code
id: 40-1-116
cite_as: O.C.G.A. § 40-1-116 (2025)
canonical_url: https://georgiacommons.org/code/40-1-116
md_url: https://georgiacommons.org/code/40-1-116.md
text_url: https://georgiacommons.org/code/40-1-116/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t40-ch1-5-(v28a)-2024-pdf.pdf?sfvrsn=636595ac_0#page=115
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/40-1.md
previous: https://georgiacommons.org/code/40-1-115.md
next: https://georgiacommons.org/code/40-1-117.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: MOTOR VEHICLES AND TRAFFIC / IDENTIFICATION AND REGULATION / MOTOR CARRIERS / CERTIFICATION OF MOTOR CARRIERS
---

# O.C.G.A. § 40-1-116. Local taxation prohibited.

No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.

## History

Code 1981, § 40-1-116, enacted by Ga. L. 2012, p. 580, § 1/HB 865.

## Law Reviews

For article, “Commercial Transportation,” see 74 Mercer L. Rev. 51 (2022).