---
title: O.C.G.A. § 48-8-143. Distribution of sales tax for educational purposes.
collection: code
id: 48-8-143
cite_as: O.C.G.A. § 48-8-143 (2025)
canonical_url: https://georgiacommons.org/code/48-8-143
md_url: https://georgiacommons.org/code/48-8-143.md
text_url: https://georgiacommons.org/code/48-8-143/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=996
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/48-8-142.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 / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST)
---

# O.C.G.A. § 48-8-143. Distribution of sales tax for educational purposes.

The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless another distribution formula is provided for by the enactment of a local Act. Any such local Act providing for an alternate distribution formula shall not be amended during the time period for which the tax was imposed.

## History

Code 1981, § 48-8-143, enacted by Ga. L. 1998, p. 591, § 1.