---
title: O.C.G.A. § 48-8-156. Impact on other taxes.
collection: code
id: 48-8-156
cite_as: O.C.G.A. § 48-8-156 (2025)
canonical_url: https://georgiacommons.org/code/48-8-156
md_url: https://georgiacommons.org/code/48-8-156.md
text_url: https://georgiacommons.org/code/48-8-156/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=1004
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/48-8-155.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 / CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX
---

# O.C.G.A. § 48-8-156. Impact on other taxes.

The tax authorized by this part shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a qualified consolidated government to impose the tax authorized by this part and the imposition of the tax authorized by this part shall not affect the imposition of any otherwise authorized local sales and use tax within a county, municipality, or special district.

## History

Code 1981, § 48-8-156, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023.