Georgia Statutes
§ 48-8-1 — Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions
Georgia § 48-8-1
JurisdictionGeorgia
Title48
This text of Georgia § 48-8-1 (Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-8-1 (2026).
Text
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)
ChoicePoint Services, Inc. v. Graham
699 S.E.2d 452 (Court of Appeals of Georgia, 2010)
Strickland v. W. E. Ross & Sons, Inc.
304 S.E.2d 719 (Supreme Court of Georgia, 1983)
Charter Medical Infomation Services, Inc. v. Collins
470 S.E.2d 655 (Supreme Court of Georgia, 1996)
Collins v. CW MATTHEWS CONTRACTING CO. INC.
444 S.E.2d 100 (Court of Appeals of Georgia, 1994)
Collins v. Prince Street Technologies Ltd.
469 S.E.2d 700 (Court of Appeals of Georgia, 1996)
Funvestment Group, LLC v. Crittenden
317 Ga. 288 (Supreme Court of Georgia, 2023)
C. W. Matthews Contracting Co. v. Collins
457 S.E.2d 171 (Supreme Court of Georgia, 1995)
Executive Limousine Transportation, Inc. v. David Curry, in His Official Capacity as Revenue Commissioner of the Georgia Department of Revenue
(Court of Appeals of Georgia, 2021)
T-Mobile South, LLC v. Robyn A. Crittenden, in Her Official Capacity as Commissioner of the Georgia Department of Revenue
(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
(Court of Appeals of Georgia, 2025)
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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-8-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-8-1.