Georgia Code
Part 2 - Election, Imposition, and Procedures
§ 48-8-254. “Building and Construction Materials” Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials

History. Code 1981, § 48-8-254 , enacted by Ga. L. 2010, p. 778, § 6/HB 277.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 5 - Special District Transportation Sales and Use Tax (Tsplost)

Part 2 - Election, Imposition, and Procedures

§ 48-8-244. Election; Ballot

§ 48-8-244.1. Effect of Special District Levy on State Allocation of Funds Under Code Section 32-5-27

§ 48-8-245. Collection of Tax; Cessation of Tax

§ 48-8-246. Collection and Administration of Tax by State Revenue Commissioner

§ 48-8-247. Remittance of Taxes

§ 48-8-248. Disbursement of Proceeds

§ 48-8-249. Use of Proceeds Within Special District Exclusively for Projects on Approved Investment List; Contracts

§ 48-8-250. Report

§ 48-8-251. Citizens Review Panel; Membership; Vacancy; Recommendations; Report

§ 48-8-252. Tax Paid in Another Jurisdiction

§ 48-8-253. Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery

§ 48-8-254. “Building and Construction Materials” Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials

§ 48-8-255. Authority to Promulgate Rules and Regulations

§ 48-8-256. Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds