---
title: O.C.G.A. § 48-8-1. Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.
collection: code
id: 48-8-1
cite_as: O.C.G.A. § 48-8-1 (2025)
canonical_url: https://georgiacommons.org/code/48-8-1
md_url: https://georgiacommons.org/code/48-8-1.md
text_url: https://georgiacommons.org/code/48-8-1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=646
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/48-8.md
previous: https://georgiacommons.org/code/48-7A-3.md
next: https://georgiacommons.org/code/48-8-2.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: REVENUE AND TAXATION / SALES AND USE TAXES / STATE SALES AND USE TAX / GENERAL PROVISIONS
---

# O.C.G.A. § 48-8-1. Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.

It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article.

## History

Ga. L. 1951, p. 360, § 4; Ga. L. 1965, p. 13, § 2; Code 1933, § 91A-4506, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 93.

## Law Reviews

For article, “Clarification Needed in Georgia Retail Sales and Use Tax Statute,” see 41 Mercer L. Rev. 1 (1989).