The sale of low THC oil and products authorized by this article shall be subject to all applicable sales and use taxes.
History. Code 1981, § 16-12-226 , enacted by Ga. L. 2019, p. 43, § 4/HB 324; Ga. L. 2021, p. 184, § 18/SB 195.
The 2021 amendment, effective July 1, 2021, inserted “and” near the beginning of this Code section.
Editor’s notes.
Ga. L. 2021, p. 184, § 28/SB 195, not codified by the General Assembly, provides that: “Nothing in this Act shall be deemed to change, amend, or alter any criteria for applications for a Class 1 or Class 2 production license submitted to the Georgia Access to Medical Cannabis Commission on or prior to January 27, 2021.
Structure Georgia Code
Title 16 - Crimes and Offenses
Chapter 12 - Offenses Against Public Health and Morals
Article 9 - Access to Medical Cannabis
§ 16-12-211. Class 1 Production Licenses; Application Fee; Revocation; Limitation on Ownership
§ 16-12-212. Class 2 Production Licenses; Application Fees; Revocation; Limitation on Ownership
§ 16-12-213. Tracking Systems Required
§ 16-12-214. Study on Minority and Women Participation; Addressing Discrimination
§ 16-12-217. On-Demand Access to Facilities; Provision of Samples; Testing; Secured Transportation
§ 16-12-218. No Eligibility for Tax Credit
§ 16-12-219. Convicted Felons Prohibited From Employment; Exception
§ 16-12-220. Confidential Nature of Data; Exclusion; Patient Privacy
§ 16-12-222. Transfer of Ownership; Appeals; Meaning of License; Transfer Fees
§ 16-12-223. Revocation of License; Appeal