Georgia Statutes

§ 48-8-209 — Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax

Georgia·Title 48
No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to 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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Georgia § 48-8-209 (Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.

Nearby Sections

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