Georgia Code
Part 1 - Homestead Option Sales and Use Tax
§ 48-8-108. Taxation of Building and Construction Materials

History. Code 1981, § 48-8-108 , enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 2A - Homestead Option Sales and Use Tax (Host)

Part 1 - Homestead Option Sales and Use Tax

§ 48-8-100. Short Title

§ 48-8-101. Definitions

§ 48-8-101.1. Equal Distribution of Homestead Option Sales and Use Tax Among Counties and Municipalities

§ 48-8-102. Creation of Special Districts; Levying of Tax; Use of Proceeds of Tax; Restriction on Levying Taxes

§ 48-8-103. Submission to Voters to Determine Imposition of Tax

§ 48-8-104. Exclusive Administration of Tax by Commissioner; Identification of Location Where Tax Collected; Manner of Disbursement of Proceeds

§ 48-8-105. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property

§ 48-8-106. Submission to Voters of Question as to Whether to Discontinue Tax

§ 48-8-107. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed

§ 48-8-108. Taxation of Building and Construction Materials

§ 48-8-109. Rules and Regulations