reglab/statecodes huggingface dataset:
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 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-92 - Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense

(a)
Whenever the governing authority of any county and the governing authorities of at least one-half of qualified municipalities located wholly or partially within a special district in which the tax authorized by this article is being levied wish to submit to the electors of the special district the question of whether the tax authorized by Code Section
48-8-82
shall be discontinued, such governing authorities shall notify the election superintendent of the county whose geographical boundary is conterminous with that of the special district by forwarding to the superintendent a copy of a joint resolution of the governing authorities calling for the referendum election. Upon receipt of the resolution, it shall be the duty of the election superintendent to issue the call for an election for the purpose of submitting the question of discontinuing the levy of the tax to the voters of the special district for approval or rejection. The election superintendent shall issue the call and shall conduct the election on a date and in the manner authorized under Code Section
21-2-540
. The election superintendent shall cause the date and purpose of the election to be published once a week for two weeks immediately preceding the date of the election in the official organ of the county. The ballot shall have written or printed thereon the following:
"() YES
Shall the 1 percent retail sales and use tax being levied within the special district within __________________
() NO
County be terminated?"
(b)
All persons desiring to vote in favor of discontinuing the tax shall vote "Yes," and all persons opposed to discontinuing the tax shall vote "No." If more than one-half of the votes cast are in favor of discontinuing the tax, then the tax shall cease to be levied on the first day of the second calendar quarter following the month in which the commissioner receives the certification of the result of the election; otherwise, the tax shall continue to be levied, and the question of the discontinuing of the tax shall not again be submitted to the voters of the special district until after 24 months immediately following the month in which the election was held. It shall be the duty of the election superintendent to hold and conduct such elections under the same rules and regulations as govern special elections. It shall be such superintendent's further duty to canvass the returns, declare and certify the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be borne by the county whose geographical boundary is conterminous with that of the special district holding the election.
Amended by 2010 Ga. Laws 639,§ 4, eff. 6/4/2010.
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 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-93 - Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery

No tax provided for in Code Section
48-8-82
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 joint tax is imposed 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.
Amended by 2012 Ga. Laws 632,§ II-19, eff. 7/1/2012.
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 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-94 - Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy

(a)
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.
(b)
No tax provided for in Code Section
48-8-82
shall be imposed by a county or municipality 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 tax by the county or municipality 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 tax.
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 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-95 - Authorization of commissioner to promulgate 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 tax authorized to be imposed by this article.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT (§§ 48-8-100 — 48-8-109) › Section 48-8-100 - Short title

This part shall be known and may be cited as the "Homestead Option Sales and Use Tax Act."
Amended by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT (§§ 48-8-100 — 48-8-109) › Section 48-8-101 - Definitions

As used in this part, the term:
(1)
"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.
(2)
"Existing municipality" means a municipality created prior to January 1, 2007, lying wholly within or partially within a county.
(3)
"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.
(4)
"Qualified municipality" means a municipality created on or after January 1, 2007, lying wholly within or partially within a county.
Amended by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
Amended by 2007 Ga. Laws 329,§ 1, eff. 5/29/2007.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT (§§ 48-8-100 — 48-8-109) › Section 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.
Amended by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
Added by 2007 Ga. Laws 329,§ 2, eff. 5/29/2007.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT (§§ 48-8-100 — 48-8-109) › Section 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.
Amended by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT (§§ 48-8-100 — 48-8-109) › Section 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.
Amended by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
Amended by 2012 Ga. Laws 632,§ II-20, eff. 7/1/2012.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT (§§ 48-8-100 — 48-8-109) › Section 48-8-108 - Taxation of building and construction materials

(a)
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.
(b)
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.
Amended by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT (§§ 48-8-100 — 48-8-109) › Section 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.
Amended by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 2 - EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015 (§§ 48-8-109.1 — 48-8-109.10) › Section 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."
Added by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 2 - EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015 (§§ 48-8-109.1 — 48-8-109.10) › Section 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.
Added by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 2 - EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015 (§§ 48-8-109.1 — 48-8-109.10) › Section 48-8-109.3 - Creation of special districts; application of tax

(a)
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.
(b)
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.
(c)
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.
Added by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 2 - EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015 (§§ 48-8-109.1 — 48-8-109.10) › Section 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.
Added by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 2 - EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015 (§§ 48-8-109.1 — 48-8-109.10) › Section 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.
Added by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 2 - EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015 (§§ 48-8-109.1 — 48-8-109.10) › Section 48-8-109.9 - "Building and construction materials" defined; exemption

(a)
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.
(b)
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.
Added by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 2 - EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015 (§§ 48-8-109.1 — 48-8-109.10) › Section 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.
Added by 2015 Ga. Laws 45,§ 2, eff. 5/4/2015.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 3 - REVISED HOMESTEAD OPTION SALES AND USE TAX ACT OF 2020 (§§ 48-8-109.15 — 48-8-109.24) › Section 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."
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 3 - REVISED HOMESTEAD OPTION SALES AND USE TAX ACT OF 2020 (§§ 48-8-109.15 — 48-8-109.24) › Section 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.
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 3 - REVISED HOMESTEAD OPTION SALES AND USE TAX ACT OF 2020 (§§ 48-8-109.15 — 48-8-109.24) › Section 48-8-109.17 - Creation of special districts; imposition of local sales and use tax within special district

(a)
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.
(b)
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.
(c)
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.
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 3 - REVISED HOMESTEAD OPTION SALES AND USE TAX ACT OF 2020 (§§ 48-8-109.15 — 48-8-109.24) › Section 48-8-109.20 - 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.
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 3 - REVISED HOMESTEAD OPTION SALES AND USE TAX ACT OF 2020 (§§ 48-8-109.15 — 48-8-109.24) › Section 48-8-109.22 - 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 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.
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 3 - REVISED HOMESTEAD OPTION SALES AND USE TAX ACT OF 2020 (§§ 48-8-109.15 — 48-8-109.24) › Section 48-8-109.23 - Building and construction materials

(a)
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.
(b)
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.
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
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 2A - HOMESTEAD OPTION SALES AND USE TAX (§§ 48-8-100 — 48-8-109.24) › Part 3 - REVISED HOMESTEAD OPTION SALES AND USE TAX ACT OF 2020 (§§ 48-8-109.15 — 48-8-109.24) › Section 48-8-109.24 - 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.
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.30 - [For Repeal, See Note] [Effective 1/1/2025] [Special districts]

(a)
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 boundaries of each county shall correspond with and shall be conterminous with the geographical boundaries of the 159 special districts.
(b)
The territory of each special district shall include all of the territory within the county including all municipalities, to the extent the municipal boundaries lie within the geographical boundaries of the county and any consolidated government.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.33 - [For Repeal, See Note] [Effective 1/1/2025] [Imposition of tax]

(a)
(1)
If the imposition of the tax is approved by referendum, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 50 days after the date of the election at which the tax was approved by the voters.
(2)
With respect to services that are regularly billed on a monthly basis, however, the resolution or ordinance imposing the tax shall become effective and the tax shall apply to the first regular billing period coinciding with or following the effective date specified in paragraph (1) of this subsection. A certified copy of the ordinance or resolution imposing the tax shall be forwarded to the commissioner to ensure it is received within five business days after certification of the election results.
(b)
The tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax.
(c)
For any special district in which a tax authorized by this article is in effect may, while such tax is in effect, the General Assembly may pass a local Act calling for a reimposition of a tax as authorized by this article upon the termination of the tax then in effect, and a referendum may be held for this purpose while the tax is in effect. Proceedings for such reimposition shall be in the same manner as proceedings for the initial imposition of the tax as provided for in Code Section 48-8-109.32. Such newly authorized tax shall not be imposed until the expiration of the tax then in effect.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.34 - [For Repeal, See Note] [Effective 1/1/2025] [Administration and collection of tax]

A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter except that the sales and use tax provided in this article shall be applicable to sales of motor fuels as prepaid local tax as defined in Code Section
48-8-2
; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or on behalf of the county government or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. Such dealer deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section
48-8-50
.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.35 - [For Repeal, See Note] [Effective 1/1/2025] [Identification of situs of sale]

Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment at which any of the sales and use taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return to facilitate the determination by the commissioner that all sales and use taxes imposed by this article are collected and distributed according to situs of sale.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.36 - [For Repeal, See Note] [Effective 1/1/2025] [Disbursement]

The proceeds of the tax collected by the commissioner under this article shall be disbursed as soon as practicable after collection as follows:
(1)
One percent of the amount collected shall be paid into the general fund of the state treasury to defray the costs of administration; and
(2)
The remaining proceeds of the tax shall be distributed to the county whose boundary is conterminous with the boundary of the special district to be distributed thereafter by such county among the political subdivisions within the special district in accordance with the distribution schedule, which shall be prescribed in the intergovernmental agreement imposing the tax.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.37 - [For Repeal, See Note] [Effective 1/1/2025] [Credit for payment in other tax jurisdiction]

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 the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article 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 article, 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 article. 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 tax imposed under this article for tax paid in another jurisdiction if the 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 any political subdivision within the special district; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, then against the tax levied under Part 1 of Article 3 of this chapter, if applicable, then against the tax levied under Part 2 of Article 3 of this chapter, if applicable, and then against the tax levied under this article.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.38 - [For Repeal, See Note] [Effective 1/1/2025] [Exemption for certain sale of tangible personal property]

No tax provided for in this article 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 tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.39 - [For Repeal, See Note] [Effective 1/1/2025] [Exemption for sale or use of building and construction materials]

No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract for which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax 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 tax.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.40 - [For Repeal, See Note] [Effective 1/1/2025] [Promulgation of 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 tax authorized by this article.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.41 - [For Repeal, See Note] [Effective 1/1/2025] [Additional tax]

The tax authorized by this article shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a county, municipality, or special district to impose the tax authorized by this article, and the imposition of the tax authorized by this article shall not affect the imposition of any otherwise authorized local sales and use tax within a county, municipality, or special district.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
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 2B - [SPECIAL DISTRICTS] (§§ 48-8-109.30 — 48-8-109.42) › Section 48-8-109.42 - [For Repeal, See Note] [Effective 1/1/2025] [Use of proceeds; roll-back rate]

(a)
Any proceeds received by a political subdivision from the tax authorized by this article shall be used by such political subdivision exclusively for tax relief and in conjunction with all limitations provided in the intergovernmental agreement authorizing the tax for such political subdivision.
(b)
(1)
Each taxpayer's ad valorem tax bill shall clearly state the dollar amount by which the property tax has been reduced as a result of the imposition of the tax imposed under this article.
(2)
The roll-back rate for the political subdivision, which is calculated under Code Section
48-5-32.1
, shall be reduced annually by the millage equivalent of the net proceeds of the tax authorized under this article, which proceeds were received by the political subdivision during the prior taxable year.
(c)
If any political subdivision is not in compliance with the use of the proceeds of a tax levied under this article, the commissioner shall not certify the tax digest of such political subdivision until it complies with this Code section.
Repealed by 2024 Ga. Laws 379,§ 4-1, eff. 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 not been ratified.
Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.