Georgia Code
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-118. “Building and Construction Materials” Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials

History. Code 1981, § 48-8-118 , enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 3 - County Sales and Use Taxes

Part 1 - County Special Purpose Local Option Sales Tax (Splost)

§ 48-8-110. Definitions

§ 48-8-110.1. Authorization for County Special Purpose Local Option Sales Tax; Subjects of Taxation; Applicability to Sales of Motor Fuels and Food and Beverages

§ 48-8-111. Procedure for Imposition of Tax; Resolution or Ordinance; Notice to County Election Superintendent; Election

§ 48-8-111.1. Application of Part to Consolidated Government

§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax

§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers

§ 48-8-114. Sales Tax Return Requirements

§ 48-8-115. Disbursement of Tax Proceeds

§ 48-8-116. Tax Credits

§ 48-8-117. Inapplicability of Tax to Certain Sales of Tangible Personal Property Outside Taxing County

§ 48-8-118. “Building and Construction Materials” Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials

§ 48-8-119. Promulgation of Rules and Regulations by Commissioner

§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax

§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt

§ 48-8-122. Record of Projects on Which Tax Proceeds Are Used; Annual Reporting and Newspaper Publication of Report

§ 48-8-123. Modification of Projects Approved by Referendum Which Have Become Infeasible in Connection With County Special Purpose Local Option Sales and Use Tax

§ 48-8-124. Enforcement