Georgia Statutes
§ 48-8-1 — Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions
Georgia·Title 48
It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article.
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Related
Collins v. Birchfield
447 S.E.2d 38 (Court of Appeals of Georgia, 1994)
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699 S.E.2d 452 (Court of Appeals of Georgia, 2010)
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Collins v. CW MATTHEWS CONTRACTING CO. INC.
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317 Ga. 288 (Supreme Court of Georgia, 2023)
C. W. Matthews Contracting Co. v. Collins
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(Court of Appeals of Georgia, 2022)
Uber Technologies, Inc. v. Frank M. O'connell, in His Official Capacity as Revenue Commissioner of the State of Georgia
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Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions