Authority for and Legislative Intent of Article

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. County Sales and Use Taxes
  6. Sales Tax for Educational Purposes (Esplost)
  7. Authority for and Legislative Intent of Article

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This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General Assembly in the enactment of this part to further define and implement such provision of the Constitution.

(Code 1981, §48-8-140, enacted by Ga. L. 1996, p. 1643, § 5; Ga. L. 1997, p. 157, §§ 2, 3.)


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