---
title: O.C.G.A. § 48-13-130. Definitions.
collection: code
id: 48-13-130
cite_as: O.C.G.A. § 48-13-130 (2025)
canonical_url: https://georgiacommons.org/code/48-13-130
md_url: https://georgiacommons.org/code/48-13-130.md
text_url: https://georgiacommons.org/code/48-13-130/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=275
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/48-13.md
previous: https://georgiacommons.org/code/48-13-128.md
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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: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / TAXATION OF CONSUMER FIREWORKS
---

# O.C.G.A. § 48-13-130. Definitions.

As used in this article, the term:

(1) “Consumer fireworks” shall have the same meaning as provided for in Code Section 25-10-1.

(2) “Seller” means the person who is issued a license pursuant to Code Section 25-10-5.1.

## History

Code 1981, § 48-13-130, enacted by Ga. L. 2015, p. 274, § 9/HB 110.