Georgia Code
Part 1 - General Provisions
§ 48-8-1. Intent of Article With Respect to Taxation of Tangible Personal Property and Services; Constitutional and Other Exemptions

It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article.
History. Ga. L. 1951, p. 360, § 4; Ga. L. 1965, p. 13, § 2; Code 1933, § 91A-4506, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 93.
Law reviews.
For article, “Clarification Needed in Georgia Retail Sales and Use Tax Statute,” see 41 Mercer L. Rev. 1 (1989).

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