---
title: O.C.G.A. § 48-8-4. Nonapplicability of use tax to products produced and used by farmer.
collection: code
id: 48-8-4
cite_as: O.C.G.A. § 48-8-4 (2025)
canonical_url: https://georgiacommons.org/code/48-8-4
md_url: https://georgiacommons.org/code/48-8-4.md
text_url: https://georgiacommons.org/code/48-8-4/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=798
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/48-8-3.5.md
next: https://georgiacommons.org/code/48-8-5.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 / STATE SALES AND USE TAX / GENERAL PROVISIONS
---

# O.C.G.A. § 48-8-4. Nonapplicability of use tax to products produced and used by farmer.

The use tax shall not apply to livestock, livestock products, poultry, poultry products, farm products, and agricultural products produced by the farmer and used by him and the members of his family.

## History

Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4515, enacted by Ga. L. 1978, p. 309, § 2.