---
title: O.C.G.A. § 48-8-269.52. Exemption from taxation.
collection: code
id: 48-8-269.52
cite_as: O.C.G.A. § 48-8-269.52 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.52
md_url: https://georgiacommons.org/code/48-8-269.52.md
text_url: https://georgiacommons.org/code/48-8-269.52/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=1094
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.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) / PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS
---

# O.C.G.A. § 48-8-269.52. Exemption from taxation.

(a) Except as to rate, a tax imposed under this article shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this article, except that a tax imposed under this article shall not apply to:

(1) The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;

(2) The sale or use of jet fuel;

(3) The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;

(4) The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale, as such sale or use is described in Code Section 48-8-3.2;

(5) The sale or use of motor fuel, as defined under paragraph (9) of Code Section 48-9-2, for public mass transit; or

(6) The purchase or lease of any motor vehicle pursuant to Code Section 48-5C-1.

(b) Except as otherwise specifically provided in this article, the tax imposed pursuant to this article shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this article shall be applicable to the sale of food and food ingredients as provided for in paragraph (57) of Code Section 48-8-3.

## History

Code 1981, § 48-8-269.52, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.