Georgia Code
Chapter 88 - Enterprise Zones
§ 36-88-3. Definitions

As used in this chapter, the term:
(8.1) “Sales and use tax” means sales and use taxes applicable to sales transactions within the boundaries of an area designated as an enterprise zone pursuant to subsection (g) of Code Section 36-88-6, not to include:
History. Code 1981, § 36-88-3 , enacted by Ga. L. 1997, p. 1481, § 1; Ga. L. 1998, p. 128, § 36; Ga. L. 1999, p. 333, § 1; Ga. L. 2003, p. 818, § 1; Ga. L. 2004, p. 939, §§ 2, 3; Ga. L. 2017, p. 52, § 1/HB 342.
The 2017 amendment, effective July 1, 2017, added paragraph (8.1).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1997, “Office” was substituted for “office” in paragraph (9).
Editor’s notes.
Ga. L. 2004, p. 939, § 6, not codified by the General Assembly, provides that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2004.
Law reviews.
For note on the 2003 amendment to this Code section, see 20 Ga. St. U. L. Rev. 186 (2003).

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