Georgia Code
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 - As used in this part, the term: History. Code 1981,...

§ 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 - History. Code 1981, § 48-8-110 , enacted by Ga. L....

§ 48-8-111. Procedure for Imposition of Tax; Resolution or Ordinance; Notice to County Election Superintendent; Election - provided, however, that a tax authorized under this part which...

§ 48-8-111.1. Application of Part to Consolidated Government - History. Code 1981, § 48-8-111.1 , enacted by Ga. L....

§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax - History. Code 1981, § 48-8-112 , enacted by Ga. L....

§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers - A tax levied pursuant to this part shall be exclusively...

§ 48-8-114. Sales Tax Return Requirements - Each sales tax return remitting taxes collected under this part...

§ 48-8-115. Disbursement of Tax Proceeds - History. Code 1981, § 48-8-115 , enacted by Ga. L....

§ 48-8-116. Tax Credits - Where a local sales or use tax has been paid...

§ 48-8-117. Inapplicability of Tax to Certain Sales of Tangible Personal Property Outside Taxing County - No tax provided for in this part shall be imposed...

§ 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....

§ 48-8-119. Promulgation of Rules and Regulations by Commissioner - The commissioner shall have the power and authority to promulgate...

§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax - Except as provided in Code Section 48-8-6, the tax authorized...

§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt - History. Code 1981, § 48-8-121 , enacted by Ga. L....

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

§ 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 - Click to view “( ) YES Shall the capital outlay...

§ 48-8-124. Enforcement - The superior courts of this state shall have jurisdiction to...

Part 2 - Sales Tax for Educational Purposes (Esplost)

§ 48-8-140. Authority for and Legislative Intent of Part - This part is enacted pursuant to the authority of Article...

§ 48-8-141. Manner of Imposition of Tax; Report; Rate - History. Code 1981, § 48-8-141 , enacted by Ga. L....

§ 48-8-142. Issuance of General Obligation Debt in Conjunction With Tax; Required Contents of Resolution and Ballot - If general obligation debt is to be issued in conjunction...

§ 48-8-143. Distribution of Sales Tax for Educational Purposes - The net proceeds of the sales tax for educational purposes...

§ 48-8-144. Local Charter Schools and State Chartered Special Schools as Capital Outlay Project - History. Code 1981, § 48-8-144 , enacted by Ga. L....