GEORGIA STATUTES AND CODES
               		PART 1 - GENERAL PROVISIONS
               		
               		
               		               	 		- § 48-8-1 - Intent of article with respect to taxation of tangible  personal property and services; constitutional and other exemptions
 
               	 		               	 		- § 48-8-2 - (For effective date, see note.) Definitions
 
               	 		               	 		- § 48-8-3 - (For effective date, see note.) Exemptions
 
               	 		               	 		- § 48-8-3.1 - Exemptions as to motor fuels
 
               	 		               	 		- § 48-8-4 - Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer
 
               	 		               	 		- § 48-8-5 - Exemption of agricultural commodities not sold as finished  product to ultimate consumer; "agricultural commodity" defined
 
               	 		               	 			
               	 			               	 		- § 48-8-6 - (For effective date, see note.) Prohibition of political  subdivisions from imposing various taxes; ceiling on local sales and use  taxes; taxation of mobile telecommunications
 
               	 		               	 		- § 48-8-7 - Violation of article; penalty
 
               	 		               	 		- § 48-8-8 - Filing false or fraudulent return by dealer under article; penalty
 
               	 		               	 		- § 48-8-9 - Failure by dealer to furnish return under article; penalty
 
               	 		               	 		- § 48-8-10 - Failure by dealer to keep or to allow inspection of records under article; penalty
 
               	 		               	 		- § 48-8-11 - Violation of any other provision of article; penalty
 
               	 		               	 		- § 48-8-12 - Refusal by transportation company, agency, firm, or person to  allow examination of its books, records, and other documents under  article; penalty
 
               	 		               	 		- § 48-8-13 - Taxing jurisdiction for mobile telecommunications services
 
               	 		               	 		- § 48-8-14 - (For effective date, see note.) Restrictions on state  contracts with nongovernmental vendors filing or refusing to collect  sales or use taxes
 
               	 		               	 		- § 48-8-15 - State sales and use taxes applicable to the liquid propane  gas commodity sold and delivered for residential heating; legislative  findings; power and duties of commissioner
 
               	 		               	 		- § 48-8-16 - Ratification of Executive Order on sale of dyed fuel oils
 
               	 		               	 		- § 48-8-17 - (For effective date, see note.) Ratification of Executive Order on gasoline taxes; exclusion; rules and regulations
 
               	 		               	 		- § 48-8-17.1 - (For effective date, see note.) Ratification of Executive Order on prepaid taxes; suspension of provisions
 
               	 		               	 		- § 48-8-18 - Ratification of Executive Order on pharmaceuticals distributed without cost
 
               	 		               		
               	 	
               	 	               	 	
               	 	
               	 	
               	 		               	 	
               	 	
               	 	               	 	
               	 	               	 	               	  
               	 
               	 
               	 
               	 
            Georgia Forms by Issue
      			
               	 			               	 		
               	 		
               	 		               	 		Georgia Law
               	 		
      				            			Georgia State Laws
            			            			
            			            			
            			            			
            			            			Georgia Court
            			            			
            			            			
            			            			
            			            			Georgia State
            			            			    > Georgia Counties
            			            			Georgia Tax
            			            			
            			            			Georgia Labor Laws
            			            			    > Georgia Unemployment
            			            			Georgia Agencies
            			            			
            			            			
            			            			
            			            			
            			            			
            			            			
            			            			
            			            			
            			            			
            			      			 
      					
      	      			
			
               	 		               	 
 
               	 		
               	 		
Georgia Court Map