Georgia § 48-8-118 - "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials.
Full text of Georgia Official Code of Georgia Annotated § 48-8-118 — "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials., with citation guidance and answers to common questions.
§ 48-8-118. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials.
As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract. No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax. (Code 1981, § 48-8-118 , enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-8-118
What does Official Code of Georgia Annotated § 48-8-118 cover?
Section 48-8-118 (""Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-8-118?
A common citation format is "Official Code of Georgia Annotated § 48-8-118" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-8-118 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.