Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3. COUNTY SALES AND USE TAXES · Part 3. CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX

48-8-154. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant 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.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-154, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 1003; merge action: carried; file SHA-256 94ae5e1b204a.