Georgia Code
Part 1 - General Provisions
§ 48-8-4. Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer

The use tax shall not apply to livestock, livestock products, poultry, poultry products, farm products, and agricultural products produced by the farmer and used by him and the members of his family.
History. Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4515, enacted by Ga. L. 1978, p. 309, § 2.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 1 - State Sales and Use Tax

Part 1 - General Provisions

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

§ 48-8-2. Definitions

§ 48-8-3. [Effective Until January 1, 2024. See note.] Exemptions

§ 48-8-3. [Effective January 1, 2024. See note.] Exemptions

§ 48-8-3.1. Exemptions as to Motor Fuels

§ 48-8-3.2. Exemptions for Manufacturing Equipment, Industrial Materials, Packing Supplies, and Energy

§ 48-8-3.3. Exemptions for Agricultural Operations; Establishment of Georgia Agricultural Trust Fund; Audits; Annual Report

§ 48-8-3.4. Maximum Amount of Sales and Use Tax Imposed and Collected on the Maintenance, Refitting, and Repair of Any Single Boat

§ 48-8-3.5. Taxation on Sale or Use of Jet Fuel

§ 48-8-4. Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer

§ 48-8-5. Exemption of Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer; “Agricultural Commodity” Defined

§ 48-8-6. Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications

§ 48-8-7. Violation of Article; Penalty

§ 48-8-8. Filing False or Fraudulent Return by Dealer Under Article; Penalty

§ 48-8-9. Failure by Dealer to Furnish Return Under Article; Penalty

§ 48-8-10. Failure by Dealer to Keep or to Allow Inspection of Records Under Article; Penalty

§ 48-8-11. Violation of Any Other Provision of Article; Penalty

§ 48-8-12. Refusal by Transportation Company, Agency, Firm, or Person to Allow Examination of Its Books, Records, and Other Documents Under Article; Penalty

§ 48-8-13. Taxing Jurisdiction for Mobile Telecommunications Services

§ 48-8-14. Restrictions on State Contracts With Nongovernmental Vendors Failing or Refusing to Collect Sales or Use Taxes

§ 48-8-15. State Sales and Use Taxes Applicable to the Liquid Propane Gas Commodity Sold and Delivered for Residential Heating; Legislative Findings; Power and Duties of Commissioner

§ 48-8-16. Ratification of Executive Order on Sale of Dyed Fuel Oils

§ 48-8-17. Suspension of the Collection of Taxes on Motor Fuels and Aviation Gasoline; Ratification of Temporary Suspension

§ 48-8-18. Ratification of Executive Order on Pharmaceuticals Distributed Without Cost

§ 48-8-19. Exemption of Jet Fuel From Certain Taxes; Regulatory Authority