Georgia § 48-8-5 - Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined.
Full text of Georgia Official Code of Georgia Annotated § 48-8-5 — Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined., with citation guidance and answers to common questions.
§ 48-8-5. Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined.
For the purposes of this Code section, the term "agricultural commodity" means horticultural, poultry, and farm products and livestock and livestock products. Each agricultural commodity sold by any person other than a producer to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing the agricultural commodity for the ultimate retail consumer trade is exempted from all provisions of this article including payment of the tax applicable to the sale, storage, use, transfer, or any other utilization or handling of the commodity, except when the commodity is actually sold as a marketable or finished product to the ultimate consumer. (Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4516, enacted by Ga. L. 1978, p. 309, § 2.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-8-5
What does Official Code of Georgia Annotated § 48-8-5 cover?
Section 48-8-5 ("Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined.") 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 § 48-8-5?
A common citation format is "Official Code of Georgia Annotated § 48-8-5" (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 § 48-8-5 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.