---
title: O.C.G.A. § 48-8-140. Authority and legislative intent.
collection: code
id: 48-8-140
cite_as: O.C.G.A. § 48-8-140 (2025)
canonical_url: https://georgiacommons.org/code/48-8-140
md_url: https://georgiacommons.org/code/48-8-140.md
text_url: https://georgiacommons.org/code/48-8-140/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=994
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/48-8-124.md
next: https://georgiacommons.org/code/48-8-141.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 / COUNTY SALES AND USE TAXES / SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST)
---

# O.C.G.A. § 48-8-140. Authority and legislative intent.

This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General Assembly in the enactment of this part to further define and implement such provision of the Constitution.

## History

Code 1981, § 48-8-140, enacted by Ga. L. 1996, p. 1643, § 5; Ga. L. 1997, p. 157, §§ 2, 3.