Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 8 - SALES AND USE TAXESArticle 1 - STATE SALES AND USE TAX
Part 1 - GENERAL PROVISIONS
Section 48-8-1 - Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions

Ga. Code § 48-8-1

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-8-1 - Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions

It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article.

OCGA § 48-8-1