---
title: O.C.G.A. § 48-8-109.39. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
collection: code
id: 48-8-109.39
cite_as: O.C.G.A. § 48-8-109.39 (2025)
canonical_url: https://georgiacommons.org/code/48-8-109.39
md_url: https://georgiacommons.org/code/48-8-109.39.md
text_url: https://georgiacommons.org/code/48-8-109.39/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=964
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/48-8-109.38.md
next: https://georgiacommons.org/code/48-8-109.40.md
index: https://georgiacommons.org/code/index.md
version: For effective date, see note.
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 / SPECIAL DISTRICT OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-109.39. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.

No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract for which the materials are purchased or used was advertised for bid prior to the voters’ approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.

## History

Code 1981, § 48-8-109.39, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.

## Editor's Notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025.

For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article.