Georgia § 48-8-269 - 15. Tax imposed.
Full text of Georgia Official Code of Georgia Annotated § 48-8-269 — 15. Tax imposed., with citation guidance and answers to common questions.
§ 48-8-269. 15. Tax imposed.
Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, and a tax imposed under this part shall not apply to: The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives; The sale or use of jet fuel as such term is defined in Code Section 48-8-2, except to the extent allowed pursuant to Code Section 48-8-3.5; The sale or use of fuel that is used for propulsion of motor vehicles on the public highways; The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale; The sale or use of motor fuel as defined under paragraph (9) of Code Section 48-9-2 for public mass transit; or The purchase or lease of any motor vehicle pursuant to Code Section 48-5C-1. Except as otherwise specifically provided in this part, the tax imposed pursuant to this part shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this part shall be applicable to the sale of food and food ingredients as provided for in paragraph (57) of Code Section 48-8-3 . (Code 1981, § 48-8-269.15 , enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2018, Ex. Sess., p. ES7, § 3-8/HB 5EX.) Code Commission notes. - Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.96, was redesignated as Code Section 48-8-269.15.
Frequently Asked Questions About Georgia § 48-8-269
What does Official Code of Georgia Annotated § 48-8-269 cover?
Section 48-8-269 ("15. Tax imposed.") 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 § 48-8-269?
A common citation format is "Official Code of Georgia Annotated § 48-8-269" (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 § 48-8-269 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.