---
title: Title 48, Chapter 8. Sales and Use Taxes
collection: code
id: code:chapter:48-8
canonical_url: https://georgiacommons.org/code/title/48/chapter/8
md_url: https://georgiacommons.org/code/48-8.md
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.md
previous: https://georgiacommons.org/code/48-7A.md
next: https://georgiacommons.org/code/48-9.md
index: https://georgiacommons.org/code/index.md
heading: SALES AND USE TAXES
title_heading: REVENUE AND TAXATION
section_count: 291
full_url: https://georgiacommons.org/code/48-8.md?full=1
---

# Title 48, Chapter 8. Sales and Use Taxes

Title 48. Revenue and Taxation

291 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-8.md?full=1 (capped, with a pointer to continue).

- 48-8-1, Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions, active, https://georgiacommons.org/code/48-8-1.md
- 48-8-2, Definitions, active, https://georgiacommons.org/code/48-8-2.md
- 48-8-3, Exemptions, active, https://georgiacommons.org/code/48-8-3.md
- 48-8-3.1, Exemptions for motor fuels, active, https://georgiacommons.org/code/48-8-3.1.md
- 48-8-3.2, Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy, active, https://georgiacommons.org/code/48-8-3.2.md
- 48-8-3.3, Exemptions for agricultural operations; establishment of Georgia Agricultural Trust Fund, active, https://georgiacommons.org/code/48-8-3.3.md
- 48-8-3.4, Maximum amount of sales and use tax imposed and collected on the maintenance, refitting, and repair of any single boat, active, https://georgiacommons.org/code/48-8-3.4.md
- 48-8-3.5, Taxation on sale or use of jet fuel, active, https://georgiacommons.org/code/48-8-3.5.md
- 48-8-4, Nonapplicability of use tax to products produced and used by farmer, active, https://georgiacommons.org/code/48-8-4.md
- 48-8-5, Exemptions for agricultural commodities not sold as finished product to ultimate consumer, active, https://georgiacommons.org/code/48-8-5.md
- 48-8-6, Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications, active, https://georgiacommons.org/code/48-8-6.md
- 48-8-7, Violation of article, active, https://georgiacommons.org/code/48-8-7.md
- 48-8-8, Filing false or fraudulent return by dealer under article, active, https://georgiacommons.org/code/48-8-8.md
- 48-8-9, Failure by dealer to furnish return under article, active, https://georgiacommons.org/code/48-8-9.md
- 48-8-10, Failure by dealer to keep or to allow inspection of records under article, active, https://georgiacommons.org/code/48-8-10.md
- 48-8-11, Violation of any other provision of article; penalty, active, https://georgiacommons.org/code/48-8-11.md
- 48-8-12, Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article, active, https://georgiacommons.org/code/48-8-12.md
- 48-8-13, Taxing jurisdiction for mobile telecommunications services, active, https://georgiacommons.org/code/48-8-13.md
- 48-8-14, Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes, active, https://georgiacommons.org/code/48-8-14.md
- 48-8-15, Ratification of Executive Order on temporary and partial exemption for liquid propane gas commodity sold and delivered for residential heating, active, https://georgiacommons.org/code/48-8-15.md
- 48-8-16, Ratification of Executive Order on temporary exemption for dyed fuel oils used for certain purposes, active, https://georgiacommons.org/code/48-8-16.md
- 48-8-17, Ratification of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline, active, https://georgiacommons.org/code/48-8-17.md
- 48-8-17.1, Ratification of Executive Order on prepaid taxes; suspension of provisions, repealed (no version in force today), https://georgiacommons.org/code/48-8-17.1.md
- 48-8-18, Ratification of Executive Order on temporary suspension on the collection of tax on pharmaceutical medications distributed without cost, active, https://georgiacommons.org/code/48-8-18.md
- 48-8-19, Ratification of Executive Order on temporary suspension of collection of tax on jet fuel, active, https://georgiacommons.org/code/48-8-19.md
- 48-8-30, Imposition, rate, and collection of tax, active, https://georgiacommons.org/code/48-8-30.md
- 48-8-31, Tax computation to be carried to third decimal place; rounding, active, https://georgiacommons.org/code/48-8-31.md
- 48-8-32, Tax collectable from dealers; rate for retail sales price and purchase price, active, https://georgiacommons.org/code/48-8-32.md
- 48-8-33, Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions, active, https://georgiacommons.org/code/48-8-33.md
- 48-8-34, Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax, active, https://georgiacommons.org/code/48-8-34.md
- 48-8-35, Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect, active, https://georgiacommons.org/code/48-8-35.md
- 48-8-36, Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer, active, https://georgiacommons.org/code/48-8-36.md
- 48-8-37, Penalty for violation of Code Section 48-8-36, active, https://georgiacommons.org/code/48-8-37.md
- 48-8-38, Burden of proof on seller as to taxability; certificate that property purchased for resale; proof of claimed exemption, active, https://georgiacommons.org/code/48-8-38.md
- 48-8-39, Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter, active, https://georgiacommons.org/code/48-8-39.md
- 48-8-40, Effect of sales from commingled goods when certificate given for portion of goods, active, https://georgiacommons.org/code/48-8-40.md
- 48-8-41, Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment, active, https://georgiacommons.org/code/48-8-41.md
- 48-8-42, Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; exceptions, active, https://georgiacommons.org/code/48-8-42.md
- 48-8-43, Disposition of taxes collected in excess of 4 percent, active, https://georgiacommons.org/code/48-8-43.md
- 48-8-44, Payment of tax when used articles taken as credit on sale of new and used articles, active, https://georgiacommons.org/code/48-8-44.md
- 48-8-45, Reporting cash and credit sales; election of basis of accounting; payments under cash basis of accounting; deduction of bad debts under accrual basis of accounting; bad debt deductions, refunds, and allocation, active, https://georgiacommons.org/code/48-8-45.md
- 48-8-46, Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold, active, https://georgiacommons.org/code/48-8-46.md
- 48-8-47, Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons, active, https://georgiacommons.org/code/48-8-47.md
- 48-8-48, Penalty for violation of Code Section 48-8-46 or 48-8-47, active, https://georgiacommons.org/code/48-8-48.md
- 48-8-49, Dealers’ returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions, active, https://georgiacommons.org/code/48-8-49.md
- 48-8-49.1, Direct pay permit program, active, https://georgiacommons.org/code/48-8-49.1.md
- 48-8-50, Compensation of dealers for reporting and paying tax; reimbursement deduction, active, https://georgiacommons.org/code/48-8-50.md
- 48-8-51, Extension of time for making returns; limits; conditions; remittance; interest; estimate when no return or false return filed; presumption of correctness, active, https://georgiacommons.org/code/48-8-51.md
- 48-8-52, Dealers’ duty to keep and produce records of sales, purchases, and invoices; examination and fixing by commissioner; assessment and collection of taxes, active, https://georgiacommons.org/code/48-8-52.md
- 48-8-53, Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner, active, https://georgiacommons.org/code/48-8-53.md
- 48-8-54, Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty, active, https://georgiacommons.org/code/48-8-54.md
- 48-8-55, Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner’s assessment, active, https://georgiacommons.org/code/48-8-55.md
- 48-8-56, Period of delinquency of unpaid taxes; issuance of fi. fa. for collection, active, https://georgiacommons.org/code/48-8-56.md
- 48-8-57, Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice requirements, active, https://georgiacommons.org/code/48-8-57.md
- 48-8-58, Property sold returned to dealer by purchaser; return allowances; credits and deductions; refunds of tax credit by retired dealer; failure to secure forms, active, https://georgiacommons.org/code/48-8-58.md
- 48-8-59, Dealer’s certificate of registration; application process and conditions; renewal fee following revocation or suspension, active, https://georgiacommons.org/code/48-8-59.md
- 48-8-60, Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty, active, https://georgiacommons.org/code/48-8-60.md
- 48-8-61, Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property, active, https://georgiacommons.org/code/48-8-61.md
- 48-8-62, Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing, active, https://georgiacommons.org/code/48-8-62.md
- 48-8-63, Nonresident subcontractors; payment of tax; liability of seller; withholding; rates; bonds; exemption for unconsumed property; property of the state or the United States, active, https://georgiacommons.org/code/48-8-63.md
- 48-8-64, Time for assessment, active, https://georgiacommons.org/code/48-8-64.md
- 48-8-65, Nonresident dealers; circumstances and events constituting engaging in business; appointment of Secretary of State as attorney in fact for service of process; venue; perfection of service of process, active, https://georgiacommons.org/code/48-8-65.md
- 48-8-66, Penalties for failure to file return or pay in full; exception for providential cause; penalty for filing false or fraudulent return, active, https://georgiacommons.org/code/48-8-66.md
- 48-8-67, Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner, active, https://georgiacommons.org/code/48-8-67.md
- 48-8-68, Relief from liability in certain circumstances for failure to collect tax at new rate, active, https://georgiacommons.org/code/48-8-68.md
- 48-8-69, Purchases from printed catalogs; local jurisdiction boundary changes, active, https://georgiacommons.org/code/48-8-69.md
- 48-8-70, Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller’s due diligence, active, https://georgiacommons.org/code/48-8-70.md
- 48-8-71, Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments, active, https://georgiacommons.org/code/48-8-71.md
- 48-8-72, Over-collected sales or use tax, active, https://georgiacommons.org/code/48-8-72.md
- 48-8-73, Immunity from liability for reliance upon erroneous taxability matrix data provided by the state, active, https://georgiacommons.org/code/48-8-73.md
- 48-8-74, Effective date for sales tax rate change, active, https://georgiacommons.org/code/48-8-74.md
- 48-8-75, Purchaser’s immunity from liability for failure to pay correct sales tax under certain circumstances, active, https://georgiacommons.org/code/48-8-75.md
- 48-8-76, Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations, active, https://georgiacommons.org/code/48-8-76.md
- 48-8-77, Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service, active, https://georgiacommons.org/code/48-8-77.md
- 48-8-77.1, Certification of review software by department; relief from liability, active, https://georgiacommons.org/code/48-8-77.1.md
- 48-8-78, Appropriation for freight and logistic projects, active, https://georgiacommons.org/code/48-8-78.md
- 48-8-80, “Qualified municipality” defined, active, https://georgiacommons.org/code/48-8-80.md
- 48-8-81, Creation of special districts, active, https://georgiacommons.org/code/48-8-81.md
- 48-8-82, Authority to impose joint sales and use tax; rate of tax, active, https://georgiacommons.org/code/48-8-82.md
- 48-8-82.1, One-year increase in tax rate, repealed (no version in force today), https://georgiacommons.org/code/48-8-82.1.md
- 48-8-83, Special districts where joint tax to be levied, active, https://georgiacommons.org/code/48-8-83.md
- 48-8-83.1, Levying and collection of joint tax to be continued, active, https://georgiacommons.org/code/48-8-83.1.md
- 48-8-84, Resolution by governing authorities of counties and municipalities in special districts imposing tax; time, active, https://georgiacommons.org/code/48-8-84.md
- 48-8-85, Referendum election for imposition of tax; procedures; subsequent elections; expenses, active, https://georgiacommons.org/code/48-8-85.md
- 48-8-86, Adoption of resolution imposing tax by governing authorities of county and municipality; effective dates and applicability; notice to commissioner, active, https://georgiacommons.org/code/48-8-86.md
- 48-8-87, Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; proceeds owed to the state; dealer compensation, active, https://georgiacommons.org/code/48-8-87.md
- 48-8-88, Required information on sales tax returns; purpose, active, https://georgiacommons.org/code/48-8-88.md
- 48-8-89, Distribution and use of proceeds; negotiated certificate of distribution for political subdivisions; absent municipalities; filing of certificates; renegotiations, active, https://georgiacommons.org/code/48-8-89.md
- 48-8-89.1, Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax, active, https://georgiacommons.org/code/48-8-89.1.md
- 48-8-89.2, Distribution of tax proceeds upon qualified municipality ceasing to be qualified, active, https://georgiacommons.org/code/48-8-89.2.md
- 48-8-89.3, Levy of tax in certain special districts; distribution of proceeds to qualified municipality, active, https://georgiacommons.org/code/48-8-89.3.md
- 48-8-90, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-90.md
- 48-8-91, Condition precedent to authority to impose tax after first year; annual adjustment of millage rate; formula; information required on tax bills, active, https://georgiacommons.org/code/48-8-91.md
- 48-8-92, Referendum election to discontinue imposition of tax; ballot question; resubmission of question, active, https://georgiacommons.org/code/48-8-92.md
- 48-8-93, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-93.md
- 48-8-94, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-94.md
- 48-8-95, Rules and regulations, active, https://georgiacommons.org/code/48-8-95.md
- 48-8-96, Taxation of property in consolidated governments; change in tax rates, active, https://georgiacommons.org/code/48-8-96.md
- 48-8-97, Levy of joint county and municipal sales and use tax by consolidated governments; use of proceeds; referendum, active, https://georgiacommons.org/code/48-8-97.md
- 48-8-100, Short title, active, https://georgiacommons.org/code/48-8-100.md
- 48-8-101, Definitions, active, https://georgiacommons.org/code/48-8-101.md
- 48-8-101.1, Equal distribution of homestead option sales and use tax among counties and municipalities, active, https://georgiacommons.org/code/48-8-101.1.md
- 48-8-102, Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes, active, https://georgiacommons.org/code/48-8-102.md
- 48-8-103, Submission to voters to determine imposition of tax, active, https://georgiacommons.org/code/48-8-103.md
- 48-8-104, Administration and collection of tax; disbursement of proceeds, active, https://georgiacommons.org/code/48-8-104.md
- 48-8-105, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-105.md
- 48-8-106, Submission to voters of question as to whether to discontinue tax, active, https://georgiacommons.org/code/48-8-106.md
- 48-8-107, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-107.md
- 48-8-108, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-108.md
- 48-8-109, Rules and regulations, active, https://georgiacommons.org/code/48-8-109.md
- 48-8-109.1, Short title, active, https://georgiacommons.org/code/48-8-109.1.md
- 48-8-109.2, Referendum on suspension of taxation, active, https://georgiacommons.org/code/48-8-109.2.md
- 48-8-109.3, Creation of special districts; application of tax, active, https://georgiacommons.org/code/48-8-109.3.md
- 48-8-109.4, Role of election superintendent, active, https://georgiacommons.org/code/48-8-109.4.md
- 48-8-109.5, Administration and collection of tax; disbursement of proceeds, active, https://georgiacommons.org/code/48-8-109.5.md
- 48-8-109.6, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-109.6.md
- 48-8-109.7, Referendum on discontinuation of taxation; ballot, active, https://georgiacommons.org/code/48-8-109.7.md
- 48-8-109.8, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-109.8.md
- 48-8-109.9, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-109.9.md
- 48-8-109.10, Rules and regulations, active, https://georgiacommons.org/code/48-8-109.10.md
- 48-8-109.15, Short title, active, https://georgiacommons.org/code/48-8-109.15.md
- 48-8-109.16, Approval by electorate of sales and use taxes authorized by this part, active, https://georgiacommons.org/code/48-8-109.16.md
- 48-8-109.17, Creation of special districts; imposition of local sales and use tax within special district, active, https://georgiacommons.org/code/48-8-109.17.md
- 48-8-109.18, Petition for referendum to approve tax; ballot question; conduct of election; adoption of resolution, active, https://georgiacommons.org/code/48-8-109.18.md
- 48-8-109.19, Administration and collection of tax; disbursement of proceeds; remittance of taxes collected, active, https://georgiacommons.org/code/48-8-109.19.md
- 48-8-109.20, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-109.20.md
- 48-8-109.21, Referendum election to decide imposition of tax; procedure, active, https://georgiacommons.org/code/48-8-109.21.md
- 48-8-109.22, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-109.22.md
- 48-8-109.23, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-109.23.md
- 48-8-109.24, Rules and regulations, active, https://georgiacommons.org/code/48-8-109.24.md
- 48-8-109.30, Creation of special districts, active, https://georgiacommons.org/code/48-8-109.30.md
- 48-8-109.31, Imposition of special sales and use tax within special district; limited time and purpose, active, https://georgiacommons.org/code/48-8-109.31.md
- 48-8-109.32, Maximum period of time of the tax; submission to voters to determine imposition of tax; ballot language; expenses of election; resolution, active, https://georgiacommons.org/code/48-8-109.32.md
- 48-8-109.33, Timing for imposition of tax following approval; termination of tax, active, https://georgiacommons.org/code/48-8-109.33.md
- 48-8-109.34, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-109.34.md
- 48-8-109.35, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-109.35.md
- 48-8-109.36, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-109.36.md
- 48-8-109.37, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-109.37.md
- 48-8-109.38, Inapplicability of tax to property ordered and delivered outside taxing special. district, active, https://georgiacommons.org/code/48-8-109.38.md
- 48-8-109.39, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-109.39.md
- 48-8-109.40, Rules and regulations, active, https://georgiacommons.org/code/48-8-109.40.md
- 48-8-109.41, Impact on other taxes, active, https://georgiacommons.org/code/48-8-109.41.md
- 48-8-109.42, Use of tax proceeds; property tax relief requirements; noncompliance, active, https://georgiacommons.org/code/48-8-109.42.md
- 48-8-110, Definitions, active, https://georgiacommons.org/code/48-8-110.md
- 48-8-110.1, Creation of special districts; authority to impose special sales and use tax; rate of tax, active, https://georgiacommons.org/code/48-8-110.1.md
- 48-8-111, Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election, active, https://georgiacommons.org/code/48-8-111.md
- 48-8-111.1, Application of part to consolidated government, active, https://georgiacommons.org/code/48-8-111.1.md
- 48-8-112, Effective date of tax; termination of tax; limitation on taxation; continuation of tax, active, https://georgiacommons.org/code/48-8-112.md
- 48-8-113, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-113.md
- 48-8-114, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-114.md
- 48-8-115, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-115.md
- 48-8-116, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-116.md
- 48-8-117, Inapplicability of tax to property ordered and delivered outside taxing county, active, https://georgiacommons.org/code/48-8-117.md
- 48-8-118, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-118.md
- 48-8-119, Rules and regulations, active, https://georgiacommons.org/code/48-8-119.md
- 48-8-120, Impact on other taxes, active, https://georgiacommons.org/code/48-8-120.md
- 48-8-121, Use of tax proceeds; requirements for general obligation debt, active, https://georgiacommons.org/code/48-8-121.md
- 48-8-122, Annual reporting to public, active, https://georgiacommons.org/code/48-8-122.md
- 48-8-123, Procedure for modification of infeasible projects previously approved by referendum, active, https://georgiacommons.org/code/48-8-123.md
- 48-8-124, Enforcement, active, https://georgiacommons.org/code/48-8-124.md
- 48-8-140, Authority and legislative intent, active, https://georgiacommons.org/code/48-8-140.md
- 48-8-141, Manner of imposition of tax; report; rate, active, https://georgiacommons.org/code/48-8-141.md
- 48-8-142, Issuance of general obligation debt in conjunction with tax; required contents of resolution and ballot, active, https://georgiacommons.org/code/48-8-142.md
- 48-8-143, Distribution of sales tax for educational purposes, active, https://georgiacommons.org/code/48-8-143.md
- 48-8-144, Local charter schools and state chartered special schools as capital outlay project, active, https://georgiacommons.org/code/48-8-144.md
- 48-8-145, Definitions, active, https://georgiacommons.org/code/48-8-145.md
- 48-8-146, Imposing taxes for funding coliseum capital outlay projects; tax rate, active, https://georgiacommons.org/code/48-8-146.md
- 48-8-147, Requirements for ordinance or resolution authorizing tax; ballot question; expenses of election; resubmission of question; general obligation debt, active, https://georgiacommons.org/code/48-8-147.md
- 48-8-148, Timing for imposition of tax following approval; termination of tax; maximum general obligation debt and combined rate of taxes; renewal prohibited, active, https://georgiacommons.org/code/48-8-148.md
- 48-8-149, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-149.md
- 48-8-150, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-150.md
- 48-8-151, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-151.md
- 48-8-152, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-152.md
- 48-8-153, Inapplicability of tax to property ordered and delivered outside geographical area of taxing consolidated government, active, https://georgiacommons.org/code/48-8-153.md
- 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, https://georgiacommons.org/code/48-8-154.md
- 48-8-155, Rules and regulations, active, https://georgiacommons.org/code/48-8-155.md
- 48-8-156, Impact on other taxes, active, https://georgiacommons.org/code/48-8-156.md
- 48-8-157, Use of tax proceeds; requirements for general obligation debt, active, https://georgiacommons.org/code/48-8-157.md
- 48-8-160, Short title, active, https://georgiacommons.org/code/48-8-160.md
- 48-8-161, Definitions, active, https://georgiacommons.org/code/48-8-161.md
- 48-8-162, Authorization to enter Streamlined Sales and Use Tax Agreement with other states, active, https://georgiacommons.org/code/48-8-162.md
- 48-8-163, Effect upon other statutory provisions, active, https://georgiacommons.org/code/48-8-163.md
- 48-8-164, Purpose, active, https://georgiacommons.org/code/48-8-164.md
- 48-8-165, Benefit is to the state; no individual right to challenge or contest application, active, https://georgiacommons.org/code/48-8-165.md
- 48-8-166, Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems, active, https://georgiacommons.org/code/48-8-166.md
- 48-8-167, Member of Streamlined Sales Tax Governing Board, active, https://georgiacommons.org/code/48-8-167.md
- 48-8-200, Definitions, active, https://georgiacommons.org/code/48-8-200.md
- 48-8-201, Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate, active, https://georgiacommons.org/code/48-8-201.md
- 48-8-202, Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot, active, https://georgiacommons.org/code/48-8-202.md
- 48-8-203, Timing for imposition of tax following approval; termination of tax, active, https://georgiacommons.org/code/48-8-203.md
- 48-8-204, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-204.md
- 48-8-205, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-205.md
- 48-8-206, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-206.md
- 48-8-207, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-207.md
- 48-8-208, Inapplicability of tax to property ordered and delivered outside taxing municipality, active, https://georgiacommons.org/code/48-8-208.md
- 48-8-209, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-209.md
- 48-8-210, Rules and regulations, active, https://georgiacommons.org/code/48-8-210.md
- 48-8-211, Impact on other taxes, active, https://georgiacommons.org/code/48-8-211.md
- 48-8-212, Use of tax proceeds; requirements for general obligation debt, active, https://georgiacommons.org/code/48-8-212.md
- 48-8-240, Findings; purpose, active, https://georgiacommons.org/code/48-8-240.md
- 48-8-241, Creation of special districts; tax rate, active, https://georgiacommons.org/code/48-8-241.md
- 48-8-242, Definitions, active, https://georgiacommons.org/code/48-8-242.md
- 48-8-243, Criteria for development of investment list of projects and programs; report; gridlock, active, https://georgiacommons.org/code/48-8-243.md
- 48-8-244, Election; ballot, active, https://georgiacommons.org/code/48-8-244.md
- 48-8-244.1, Effect of special district levy on state allocation of funds under Code Section 32-5-27, active, https://georgiacommons.org/code/48-8-244.1.md
- 48-8-245, Timing for imposition of tax following approval; termination of tax, active, https://georgiacommons.org/code/48-8-245.md
- 48-8-246, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-246.md
- 48-8-247, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-247.md
- 48-8-248, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-248.md
- 48-8-249, Use of tax proceeds; contracts; delivery of projects, active, https://georgiacommons.org/code/48-8-249.md
- 48-8-250, Annual reporting to public, active, https://georgiacommons.org/code/48-8-250.md
- 48-8-251, Citizens Review Panel; membership; vacancy; recommendations; report, active, https://georgiacommons.org/code/48-8-251.md
- 48-8-252, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-252.md
- 48-8-253, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-253.md
- 48-8-254, Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax, active, https://georgiacommons.org/code/48-8-254.md
- 48-8-255, Rules and regulations, active, https://georgiacommons.org/code/48-8-255.md
- 48-8-256, Allocation or balancing of state and federal funds, active, https://georgiacommons.org/code/48-8-256.md
- 48-8-260, Definitions, active, https://georgiacommons.org/code/48-8-260.md
- 48-8-261, Creation of special districts; authority to impose a transportation special purpose local option sales and use tax, active, https://georgiacommons.org/code/48-8-261.md
- 48-8-262, Notice; agreement memorializing levy and rate of tax; rate; resolution required, active, https://georgiacommons.org/code/48-8-262.md
- 48-8-263, Ballot question; expenses of election; resubmission of question; general obligation debt, active, https://georgiacommons.org/code/48-8-263.md
- 48-8-264, Timing for imposition of tax following approval; termination of tax; maximum combined rate of taxes; timing for reimposition, active, https://georgiacommons.org/code/48-8-264.md
- 48-8-264.1, Referendum timing, active, https://georgiacommons.org/code/48-8-264.1.md
- 48-8-265, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-265.md
- 48-8-266, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-266.md
- 48-8-267, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-267.md
- 48-8-268, Allocation or balancing of state and federal funds, active, https://georgiacommons.org/code/48-8-268.md
- 48-8-269, Exemption from taxation, active, https://georgiacommons.org/code/48-8-269.md
- 48-8-269.1, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-269.1.md
- 48-8-269.2, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-269.2.md
- 48-8-269.3, Rules and regulations, active, https://georgiacommons.org/code/48-8-269.3.md
- 48-8-269.4, Impact on other taxes, active, https://georgiacommons.org/code/48-8-269.4.md
- 48-8-269.5, Use of tax proceeds; requirements for general obligation debt, active, https://georgiacommons.org/code/48-8-269.5.md
- 48-8-269.6, Annual reporting to public, active, https://georgiacommons.org/code/48-8-269.6.md
- 48-8-269.7, Creation of special districts; applicability to metropolitan county special districts, active, https://georgiacommons.org/code/48-8-269.7.md
- 48-8-269.8, Authority to impose a transportation special purpose local option sales and use tax; notice; meeting; resolution, active, https://georgiacommons.org/code/48-8-269.8.md
- 48-8-269.9, Ballot question; expenses of election; resubmission of question; general obligation debt, active, https://georgiacommons.org/code/48-8-269.9.md
- 48-8-269.10, Timing for imposition of tax following approval; termination of tax; maximum combined rate of taxes, active, https://georgiacommons.org/code/48-8-269.10.md
- 48-8-269.11, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-269.11.md
- 48-8-269.12, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-269.12.md
- 48-8-269.13, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-269.13.md
- 48-8-269.14, Allocation or balancing of state and federal funds, active, https://georgiacommons.org/code/48-8-269.14.md
- 48-8-269.15, Tax imposed, active, https://georgiacommons.org/code/48-8-269.15.md
- 48-8-269.16, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-269.16.md
- 48-8-269.17, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-269.17.md
- 48-8-269.18, Rules and regulations, active, https://georgiacommons.org/code/48-8-269.18.md
- 48-8-269.19, Impact on other taxes, active, https://georgiacommons.org/code/48-8-269.19.md
- 48-8-269.20, Use of tax proceeds; requirements for general obligation debt, active, https://georgiacommons.org/code/48-8-269.20.md
- 48-8-269.21, Annual reporting to public, active, https://georgiacommons.org/code/48-8-269.21.md
- 48-8-269.22, Creation of special districts; applicability to metropolitan municipality special district, active, https://georgiacommons.org/code/48-8-269.22.md
- 48-8-269.23, Authority to impose a transportation special purpose local option sales and use tax; notice; meeting; resolution, active, https://georgiacommons.org/code/48-8-269.23.md
- 48-8-269.24, Ballot question; expenses of election; resubmission of question; general obligation debt, active, https://georgiacommons.org/code/48-8-269.24.md
- 48-8-269.25, Timing for imposition of tax following approval; termination of tax; maximum combined rate of taxes, active, https://georgiacommons.org/code/48-8-269.25.md
- 48-8-269.26, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-269.26.md
- 48-8-269.27, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-269.27.md
- 48-8-269.28, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-269.28.md
- 48-8-269.29, Allocation or balancing of state and federal funds, active, https://georgiacommons.org/code/48-8-269.29.md
- 48-8-269.30, Tax imposed, active, https://georgiacommons.org/code/48-8-269.30.md
- 48-8-269.31, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-269.31.md
- 48-8-269.32, Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district, active, https://georgiacommons.org/code/48-8-269.32.md
- 48-8-269.33, Rules and regulations, active, https://georgiacommons.org/code/48-8-269.33.md
- 48-8-269.34, Impact on other taxes, active, https://georgiacommons.org/code/48-8-269.34.md
- 48-8-269.35, Use of tax proceeds; requirements for general obligation debt, active, https://georgiacommons.org/code/48-8-269.35.md
- 48-8-269.36, Annual reporting to public, active, https://georgiacommons.org/code/48-8-269.36.md
- 48-8-269.40, Definitions, active, https://georgiacommons.org/code/48-8-269.40.md
- 48-8-269.41, Creation of special districts; authority to impose a transit special purpose local option sales and use tax, active, https://georgiacommons.org/code/48-8-269.41.md
- 48-8-269.42, Prerequisite for authority to impose tax, active, https://georgiacommons.org/code/48-8-269.42.md
- 48-8-269.43, Notice; meeting; intergovernmental agreement, active, https://georgiacommons.org/code/48-8-269.43.md
- 48-8-269.44, Ballot question; expenses of election; resubmission of question; general obligation debt, active, https://georgiacommons.org/code/48-8-269.44.md
- 48-8-269.45, Notice; meeting; resolution authorizing referendum, active, https://georgiacommons.org/code/48-8-269.45.md
- 48-8-269.46, Ballot question; expenses of election; resubmission of question; general obligation debt, active, https://georgiacommons.org/code/48-8-269.46.md
- 48-8-269.47, Tax rate; timing for imposition of tax following approval; termination of tax; timing for reimposition of tax, active, https://georgiacommons.org/code/48-8-269.47.md
- 48-8-269.48, Administration and collection of tax, active, https://georgiacommons.org/code/48-8-269.48.md
- 48-8-269.49, Remittance of taxes collected, active, https://georgiacommons.org/code/48-8-269.49.md
- 48-8-269.50, Disbursement of proceeds, active, https://georgiacommons.org/code/48-8-269.50.md
- 48-8-269.51, Allocation or balancing of state and federal funds, active, https://georgiacommons.org/code/48-8-269.51.md
- 48-8-269.52, Exemption from taxation, active, https://georgiacommons.org/code/48-8-269.52.md
- 48-8-269.53, Credit for tax paid in another jurisdiction, active, https://georgiacommons.org/code/48-8-269.53.md
- 48-8-269.54, Inapplicability of tax to property ordered and delivered outside taxing special district, active, https://georgiacommons.org/code/48-8-269.54.md
- 48-8-269.55, Rules and regulations, active, https://georgiacommons.org/code/48-8-269.55.md
- 48-8-269.56, Impact on other taxes, active, https://georgiacommons.org/code/48-8-269.56.md
- 48-8-269.57, Use of tax proceeds; requirements for general obligation debt, active, https://georgiacommons.org/code/48-8-269.57.md
- 48-8-269.58, Annual reporting to public, active, https://georgiacommons.org/code/48-8-269.58.md
- 48-8-270, Short title, active, https://georgiacommons.org/code/48-8-270.md
- 48-8-271, Definitions, active, https://georgiacommons.org/code/48-8-271.md
- 48-8-272, Purpose; legislative findings, active, https://georgiacommons.org/code/48-8-272.md
- 48-8-273, Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations, active, https://georgiacommons.org/code/48-8-273.md
- 48-8-274, Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval, active, https://georgiacommons.org/code/48-8-274.md
- 48-8-275, Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements, active, https://georgiacommons.org/code/48-8-275.md
- 48-8-276, Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement, active, https://georgiacommons.org/code/48-8-276.md
- 48-8-277, Transfer of rights, duties, and obligations to successor company, active, https://georgiacommons.org/code/48-8-277.md