---
title: O.C.G.A. § 48-5-356. Exemption from municipal taxation of agricultural products and livestock raised in state.
collection: code
id: 48-5-356
cite_as: O.C.G.A. § 48-5-356 (2025)
canonical_url: https://georgiacommons.org/code/48-5-356
md_url: https://georgiacommons.org/code/48-5-356.md
text_url: https://georgiacommons.org/code/48-5-356/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=791
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.
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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 / AD VALOREM TAXATION OF PROPERTY / MUNICIPAL TAXATION
---

# O.C.G.A. § 48-5-356. Exemption from municipal taxation of agricultural products and livestock raised in state.

No municipality shall levy any tax or license fee or shall require the payment of any fee or tax upon the sale or introduction into the municipality of any agricultural product raised in this state including, but not limited to, swine, cattle, sheep, goats, poultry, and the products of such animals when the sale and introduction are made by the producer of the product and the sale of the product is made within 90 days of the introduction of the product into the municipality. The exemptions provided in this Code section shall be in addition to all other exemptions from taxation and licensing provided by law for any such product.

## History

Ga. L. 1957, p. 607, § 1; Code 1933, § 91A-1507, enacted by Ga. L. 1978, p. 309, § 2.

## Cross References

Dealers in agricultural products, T. 2, C. 9.

Livestock dealers, T. 4, C. 6.