reglab/housing_qa huggingface dataset:
GA Code § 48-8-77.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-77.1. Certification of Review Software by Department; Relief From Liability

  For purposes of this Code section, the definitions as provided in Code Section 48-8-161 shall apply.   The department shall review software submitted to the Streamlined Sales Tax Governing Board for certification as a Certified Automated System under Section 501 of the Streamlined Sales and Use Tax Agreement. Such review shall include a review to determine that the program accurately reflects the taxability of the product categories included in the program. Upon approval by the department, the state will certify its acceptance of the software to the Streamlined Sales Tax Governing Board.   The department shall relieve certified service providers and model 2 sellers from liability to the state and local jurisdictions in the state for not collecting sales or use taxes resulting from the certified service provider or model 2 seller relying on the certification provided by the state.   The department shall provide relief from liability to certified service providers for not collecting sales and use taxes in the same manner as provided to sellers under Code Section 48-8-38.   If the department determines that an item or transaction is incorrectly classified as to the item or transaction's taxability, the department shall notify the certified service providers or model 2 sellers of the incorrect classification. The certified service provider or model 2 seller shall have ten days to revise the classification after receipt of notice from the department of the determination.     (Code 1981, §48-8-77.1, enacted by Ga. L. 2011, p. 38, § 9/HB 168.)
GA Code § 48-8-78 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-78. Freight and Logistics Projects Defined; Use of Appropriated Funds; Lack of Funding; Accounting

  For purposes of this Code section, the term "freight and logistics projects" means any project for capital construction and maintenance on freight rail assets owned or leased by a common carrier regulated by the United States Surface Transportation Board and found to be an expenditure of ample consideration for a substantial public benefit pursuant to subsection (f) of Code Section 32-2-41.3.   It is the intention of the General Assembly, subject to appropriations, that the funds collected under this article upon the retail purchase, retail sale, rental, storage, use, or consumption of fuel to a contract or common carrier regulated by the United States Surface Transportation Board for use exclusively in the operation of locomotives by such carrier shall be appropriated to the Department of Transportation for use exclusively on freight and logistics projects located on or connected to publicly owned roads. Such appropriation shall be allocated for freight and logistics projects based upon a formula developed by the commissioner of transportation which shall include consideration of total track miles operated within the state by a common carrier and any other factors as determined appropriate by the commissioner.   If at any time the funds collected as described in subsection (b) of this Code section are ever not appropriated for two consecutive or nonconsecutive fiscal years to freight and logistics projects, as determined by the House Budget and Research Office and the Senate Budget and Evaluation Office, then the tax levied and imposed upon the retail purchase, retail sale, storage, use, or consumption of fuel to a contract or common carrier regulated by the United States Surface Transportation Board for the exclusive use in the operation of locomotives shall be reduced by 50 percent. Upon the conclusion of a third fiscal year in which an amount is not so appropriated, this Code section shall stand repealed and reserved and such sales and use tax shall cease to be collected, on the date the appropriations Act for such fiscal year becomes effective. Such budget offices shall certify any such lack of appropriation to the Code Revision Commission for purposes of updating the Code in accordance with this subsection.   The Department of Transportation shall prepare, by February 1 of each year, an accounting of the funds received pursuant to this Code section and expended. The report shall be made available to the Senate Transportation Committee, the House Committee on Transportation, and to members of the public upon request.     (Code 1981, §48-8-78, enacted by Ga. L. 2021, p. 480, § 7/HB 588.)
GA Code § 48-8-100 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 1 - Homestead Option Sales and Use Tax|§ 48-8-100. Short Title

 This part shall be known and may be cited as the "Homestead Option Sales and Use Tax Act."    (Code 1981, §48-8-100, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.)   Law reviews.   - For article, "Local Government Litigation: Some Pivotal Principles," see 55 Mercer L. Rev. 1 (2003). For survey article on local government law for the period from June 1, 2002 to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).    JUDICIAL DECISIONS
GA Code § 48-8-101 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 1 - Homestead Option Sales and Use Tax|§ 48-8-101. Definitions

 As used in this part, the term:    "Ad valorem taxes for county purposes" means any and all ad valorem taxes for county maintenance and operation purposes levied by, for, or on behalf of the county, excluding taxes to retire general obligation bonded indebtedness of the county.   "Existing municipality" means a municipality created prior to January 1, 2007, lying wholly within or partially within a county.   "Homestead" means homestead as defined and qualified in Code Section 48-5-40, with the additional qualification that it shall include only the primary residence and not more than five contiguous acres of land immediately surrounding such residence.   "Qualified municipality" means a municipality created on or after January 1, 2007, lying wholly within or partially within a county.     (Code 1981, §48-8-101, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 1997, p. 1, § 1; Ga. L. 2007, p. 598, § 1/HB 264; Ga. L. 2015, p. 217, § 2/HB 215.)    RESEARCH REFERENCES
GA Code § 48-8-101.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 1 - Homestead Option Sales and Use Tax|§ 48-8-101.1. Equal Distribution of Homestead Option Sales and Use Tax Among Counties and Municipalities

 It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualified municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. The provisions of this part shall be liberally construed to effectuate such intent.    (Code 1981, §48-8-101.1, enacted by Ga. L. 2007, p. 598, § 2/HB 264; Ga. L. 2015, p. 217, § 2/HB 215.)    JUDICIAL DECISIONS     Amendment to Homestead Option Sales and Use Tax not payment of gratuity.  - Trial court did not err in holding that Ga. L. 2007, p. 598, § 1 et seq., which amended the Homestead Option Sales and Use Tax (HOST) Act, O.C.G.A. § 48-8-100 et seq., was not the payment of a gratuity in violation of Ga. Const. 1983, Art. III, Sec. VI, Para. VI(a), because the equalization amount received by a city as a qualified municipality within a county special tax district clearly represented the share of homestead option sales and use tax capital outlay proceeds the legislature determined the city's residents were entitled to receive; therefore, that share was not a gift in violation of Ga. Const. 1983, Art. III, Sec. VI, Para. VI(a); under the Homestead Option Sales and Use Tax Act, O.C.G.A. § 48-8-100 et seq., as amended, the city, just like the county, would act as an agent for the special tax district coterminous with the geographical boundaries of the county in expending HOST revenues for capital outlay projects that benefited the special tax district. DeKalb County v. Perdue, 286 Ga. 793, 692 S.E.2d 331 (2010).
GA Code § 48-8-105 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 1 - Homestead Option Sales and Use Tax|§ 48-8-105. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property

 Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within this state or in a tax jurisdiction outside this state, the sales and use tax may be credited against the sales and use tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this part. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the sales and use tax imposed under this part for tax paid in another jurisdiction if the sales and use tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the special district or in the county which is conterminous with the special district; and sales and use taxes so paid in another jurisdiction shall be credited first against the sales and use tax levied under this part and then against the sales and use tax levied under Article 3 of this chapter, if applicable.    (Code 1981, §48-8-105, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-107 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 1 - Homestead Option Sales and Use Tax|§ 48-8-107. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed

 No sales and use tax provided for in Code Section 48-8-102 shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the sales and use tax is imposed under this part regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.    (Code 1981, §48-8-107, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2012, p. 580, § 20/HB 865; Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-108 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 1 - Homestead Option Sales and Use Tax|§ 48-8-108. Taxation of Building and Construction Materials

  As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.   No sales and use tax provided for in Code Section 48-8-102 shall be imposed in a special district upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to approval of the levy of the sales and use tax by the county whose geographical boundary is conterminous with that of the special district and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the sales and use tax.     (Code 1981, §48-8-108, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 1 - Homestead Option Sales and Use Tax|§ 48-8-109. Rules and Regulations

 The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the sales and use tax authorized to be imposed by this part.    (Code 1981, §48-8-109, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 2 - Equalized Homestead Option Sales Tax|§ 48-8-109.1. Short Title

 This part shall be known and may be cited as the "Equalized Homestead Option Sales Tax Act of 2015."    (Code 1981, §48-8-109.1, enacted by Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 2 - Equalized Homestead Option Sales Tax|§ 48-8-109.2. Referendum on Suspension of Taxation

 In any county where a homestead option sales and use tax under Part 1 of this article and a sales tax for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Georgia Laws, 1964, page 1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted pursuant to such constitutional amendment, are being levied, the county governing authority may choose to submit to the electors of the special district the question of whether to suspend the sales and use tax authorized by Code Section 48-8-102 and replace such tax with a sales and use tax authorized by this part.Such referendum shall only be held in conjunction with a referendum submitting to the electors of the special district the question of whether to approve a special purpose local option sales and use tax pursuant to the provisions of Part 1 of Article 3 of this chapter.The electors of the special district must approve both of the sales and use taxes in order for either of them to be implemented.If either of the sales and use taxes is not approved by the electors, the homestead option sales and use tax under Part 1 of this article shall be continued in full force and effect.    (Code 1981, §48-8-109.2, enacted by Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 2 - Equalized Homestead Option Sales Tax|§ 48-8-109.3. Creation of Special Districts; Application of Tax

  Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts.The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts.   When the imposition of a local sales and use tax is authorized according to the procedures provided in this part within a special district, the county whose geographical boundary is conterminous with that of the special district shall levy a local sales and use tax at the same rate as provided in Part 1 of this article.Except as otherwise provided in this part, the local sales and use tax shall correspond to the tax imposed and administered by Part 1 of this article.The local sales and use tax levied pursuant to this part shall apply to all items and transactions subject to taxation pursuant to Part 1 of this article.No item or transaction which is not subject to taxation pursuant to Part 1 of this article shall be subject to the tax levied pursuant to this part.   No sales and use tax shall be levied in a special district under this part in which a tax is levied and collected under Article 2 of this chapter.     (Code 1981, §48-8-109.3, enacted by Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 2 - Equalized Homestead Option Sales Tax|§ 48-8-109.6. Taxation From Other Jurisdiction; Calculations

 Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within this state or in a tax jurisdiction outside this state, the sales and use tax may be credited against the sales and use tax authorized to be imposed by this part upon the same property.If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this part.The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper.No credit shall be granted, however, against the sales and use tax imposed under this part for tax paid in another jurisdiction if the sales and use tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the special district or in the county which is conterminous with the special district; and sales and use taxes so paid in another jurisdiction shall be credited first against the sales and use tax levied under this part and then against the sales and use tax levied under Article 3 of this chapter, if applicable.    (Code 1981, §48-8-109.6, enacted by Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.8 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 2 - Equalized Homestead Option Sales Tax|§ 48-8-109.8. Sales Outside of Jurisdiction

 No sales and use tax provided for in this part shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the sales and use tax is imposed under this part regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.    (Code 1981, §48-8-109.8, enacted by Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.9 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 2 - Equalized Homestead Option Sales Tax|§ 48-8-109.9. "Building and Construction Materials" Defined; Exemption

  As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.   No sales and use tax provided for in this part shall be imposed in a special district upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to approval of the levy of the sales and use tax by the county whose geographical boundary is conterminous with that of the special district and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the sales and use tax.     (Code 1981, §48-8-109.9, enacted by Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 2 - Equalized Homestead Option Sales Tax|§ 48-8-109.10. Regulatory Authority of Commissioner

 The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the sales and use tax authorized to be imposed by this part.    (Code 1981, §48-8-109.10, enacted by Ga. L. 2015, p. 217, § 2/HB 215.)
GA Code § 48-8-109.15 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 3 - Revised Homestead Option Sales and Use Tax|§ 48-8-109.15. Short Title

 This part shall be known and may be cited as the "Revised Homestead Option Sales and Use Tax Act of 2020."    (Code 1981, §48-8-109.15, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)
GA Code § 48-8-109.16 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 3 - Revised Homestead Option Sales and Use Tax|§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part

 In any county where a homestead option sales and use tax under Part 1 of this article is being levied, the question of whether to suspend the sales and use tax authorized by Code Section 48-8-102 and replace such tax with a sales and use tax authorized by this part shall be submitted to the electors of the special district in the manner provided for in Code Section 48-8-109.18. If the sales and use tax is not approved by the electors, then the homestead option sales and use tax under Part 1 of this article shall continue in full force and effect.    (Code 1981, §48-8-109.16, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)