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
- Section 48-8-2 - Definitions
- Section 48-8-3 - [Effective Until 1/1/2025] Exemptions
- Section 48-8-3 - [Effective 1/1/2025] Exemptions
- Section 48-8-3.1 - Exemptions for motor fuels
- Section 48-8-3.2 - Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy
- Section 48-8-3.3 - Exemptions for agricultural operations; establishment of Georgia Agricultural Trust Fund
- Section 48-8-3.4 - [Repealed Effective 6/30/2031] Maximum amount of sales and use tax imposed and collected on the maintenance, refitting, and repair of any single boat
- Section 48-8-3.5 - Taxation on sale or use of jet fuel
- Section 48-8-4 - Nonapplicability of use tax to products produced and used by farmer
- Section 48-8-5 - Exemptions for agricultural commodities not sold as finished product to ultimate consumer
- 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 (ยง 48-8-6)
- Section 48-8-7 - Violation of article
- Section 48-8-8 - Filing false or fraudulent return by dealer under article
- Section 48-8-9 - Failure by dealer to furnish return under article
- Section 48-8-10 - Failure by dealer to keep or to allow inspection of records under article
- Section 48-8-11 - Violation of any other provision of article; penalty
- Section 48-8-12 - Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article
- Section 48-8-13 - Taxing jurisdiction for mobile telecommunications services
- Section 48-8-14 - Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes
- Section 48-8-15 - Ratification of Executive Order on temporary and partial exemption for liquid propane gas commodity sold and delivered for residential heating
- Section 48-8-16 - Ratification of Executive Order on temporary exemption for dyed fuel oils used for certain purposes
- Section 48-8-17 - Ratification of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline
- Section 48-8-17.1 - [Repealed] Ratification of Executive Order on prepaid taxes; suspension of provisions
- Section 48-8-18 - Ratification of Executive Order on temporary suspension on the collection of tax on pharmaceutical medications distributed without cost
- Section 48-8-19 - Ratification of Executive Order on temporary suspension of collection of tax on jet fuel