General Provisions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. State Sales and Use Tax
  6. General Provisions

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Section
48-8-1

Intent of Article With Respect to Taxation of Tangible Personal Property and Services; Constitutional and Other Exemptions

Section
48-8-2

Definitions

Section
48-8-3

Exemptions

Section
48-8-3.1

Exemptions as to Motor Fuels

Section
48-8-3.2

Definitions; Exemption; Applicability; Examples

Section
48-8-3.3

Definitions; Applicability; Criteria for Eligibility; Rules and Regulations; Dealer Performing Both Manufacturing and Agricultural Operations; Exemption; Audits; Annual Report

Section
48-8-3.4

Maximum Amount of Sales and Use Tax on Boats; Annual Reporting; Termination

Section
48-8-3.5

Taxation on Sale or Use of Jet Fuel

Section
48-8-4

Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer

Section
48-8-5

Exemption of Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer; "Agricultural Commodity" Defined

Section
48-8-6

Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications

Section
48-8-7

Violation of Article; Penalty

Section
48-8-8

Filing False or Fraudulent Return by Dealer Under Article; Penalty

Section
48-8-9

Failure by Dealer to Furnish Return Under Article; Penalty

Section
48-8-10

Failure by Dealer to Keep or to Allow Inspection of Records Under Article; Penalty

Section
48-8-11

Violation of Any Other Provision of Article; Penalty

Section
48-8-12

Refusal by Transportation Company, Agency, Firm, or Person to Allow Examination of Its Books, Records, and Other Documents Under Article; Penalty

Section
48-8-13

Taxing Jurisdiction for Mobile Telecommunications Services

Section
48-8-14

Restrictions on State Contracts With Nongovernmental Vendors Filing or Refusing to Collect Sales or Use Taxes

Section
48-8-15

State Sales and Use Taxes Applicable to the Liquid Propane Gas Commodity Sold and Delivered for Residential Heating; Legislative Findings; Power and Duties of Commissioner

Section
48-8-16

Ratification of Executive Order on Sale of Dyed Fuel Oils

Section
48-8-17

Suspension of the Collection of Taxes on Motor Fuels and Aviation Gasoline; Ratification of Temporary Suspension

Section
48-8-17.1

Ratification of Executive Order on Prepaid Taxes; Suspension of Provisions

Section
48-8-18

Ratification of Executive Order on Pharmaceuticals Distributed Without Cost

Section
48-8-19

Exemption of Jet Fuel From Certain Taxes; Regulatory Authority