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

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Sales and Use Taxes
5. State Sales and Use Tax
6. General Provisions
7. Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer

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.

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

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 168 et seq., 187.

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