2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-6 - [See Note] Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications (§ 48-8-6) › 2

(a)
(1)
Except as provided in this subsection, on and after July 1, 2024, there shall not be imposed in any jurisdiction in this state or on any transaction in this state local sales taxes, local use taxes, or local sales and use taxes in excess of 2 percent. For purposes of this 2 percent limitation, the taxes affected are any sales tax, use tax, or sales and use tax which is levied in an area consisting of less than the entire state, however authorized, including such taxes authorized by or pursuant to constitutional amendment, and regardless of whether another provision of law purports to the contrary, except for the following:
(A)
A 1 percent sales and use tax for educational purposes exempted from such limitation under Article VIII, Section VI, Paragraph IV of the Constitution;
(B)
Up to 1 percent in aggregate of any of the transportation related sales and use taxes authorized under Articles 5, 5A, and 5B of this chapter and Article 2 of Chapter 9 of Title 32; and
(C)
Up to 1 percent in aggregate of any sales and use taxes authorized under Code Section
48-8-96
, Code Section
48-8-97
, Article 2B of this chapter, Part 3 of Article 3 of this chapter, and Article 4 of this chapter.
(2)
Notwithstanding any provision of law to the contrary, any tax that does not comply with the limitations provided in paragraph (1) of this subsection as of July 1, 2025, but was initiated in compliance with the law in effect prior to January 1, 2025, shall be allowed to continue as authorized under laws that existed prior to July 1, 2025; provided, however, that upon the expiration or termination of any such tax, such tax shall not be renewed and the jurisdiction that levied such tax shall be fully subject to the limitations imposed by this subsection.
(3)
This subsection shall not limit the imposition of any local excise tax, which is separately authorized under Chapter 13 of this title.
(4)
Except as provided in paragraph (2) of this subsection, if the imposition of any otherwise authorized local sales tax, local use tax, or local sales and use tax would result in a tax rate in excess of that authorized by this subsection, then such otherwise authorized tax shall not be imposed.
(b)
Reserved.
(c)
Where the exception specified in paragraph (2) of subsection (a) of this Code section applies, the tax imposed under subparagraph (a)(1)(D) of Code Section
48-8-111
shall not apply to the sale of motor vehicles.
(c.1)
Where the exception specified in paragraph (2) of subsection (a) of this Code section applies, on and after July 1, 2007, the aggregate amount of all excise taxes imposed under paragraph (5) of subsection (a) of Code Section
48-13-51
and all sales and use taxes shall not exceed 14 percent.
(d)
Notwithstanding any law or ordinance to the contrary, any tax, charge, or fee levied by any political subdivision of this state and applicable to mobile telecommunications services, as defined in Section 124(7) of the federal Mobile Telecommunications Sourcing Act,
4 U.S.C. Section 124(7)
, shall apply only if the customer's place of primary use is located within the boundaries of the political subdivision levying such local tax, charge, or fee. For purposes of this subsection, the provisions of Code Section
48-8-13
shall apply in the same manner and to the same extent as such provisions apply to the tax levied by Code Section
48-8-1
on mobile telecommunications services. This subsection shall not be construed to authorize the imposition of any tax, charge, or fee.
Amended by 2024 Ga. Laws 379,§ 3-1, eff. 1/1/2025, only if a constitutional amendment which becomes effective 1/1/2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has been ratified, app. to taxable years beginning on or after 1/1/2025.
Amended by 2023 Ga. Laws 22,§ 1, eff. 4/24/2023.
Amended by 2018SP1 Ga. Laws 3,§ 3-4, eff. 12/1/2018.
Amended by 2018 Ga. Laws 409,§ 1-2, eff. 1/1/2019.
Amended by 2015 Ga. Laws 46,§ 7-4, eff. 7/1/2015.
Amended by 2015 Ga. Laws 45,§ 1, eff. 5/4/2015.
Amended by 2014 Ga. Laws 608,§ 2, eff. 6/1/2014.
Amended by 2014 Ga. Laws 582,§ 1, eff. 7/1/2014.
Amended by 2010 Ga. Laws 624,§ 48, eff. 6/3/2010.
Amended by 2010 Ga. Laws 607,§ 1, eff. 6/3/2010.
Amended by 2010 Ga. Laws 554,§ 5, eff. 6/2/2010.
Amended by 2010 Ga. Laws 507,§ 3, eff. 7/1/2011.
Amended by 2005 Ga. Laws 19,§ 48, eff. 4/7/2005.
Amended by 2004 Ga. Laws 443, § 5, eff. 4/23/2004.
Amended by 2003 Ga. Laws 343, § 13, eff. 7/1/2003.
Amended by 2002 Ga. Laws 859, § 1, eff. 5/14/2002.
Amended by 2002 Ga. Laws 759, § 1, eff. 7/1/2002.
See 2024 Ga. Laws 379, § 4-1.
See 2002 Ga. Laws 859, §§ 4, 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.