Georgia § 48-8-154 Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax

Georgia Statutes

§ 48-8-154 — Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax

Georgia § 48-8-154

Title48

This text of Georgia § 48-8-154 (Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax) 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. § 48-8-154 (2026).

Text

No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant for 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.

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No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant for 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.