TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 5A SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX

48-8-269. Exemption from taxation.

1. Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, except that a tax imposed under this part shall not apply to:
   1. The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;
   2. The sale or use of jet fuel to or by a qualifying airline at a qualifying airport;
   3. The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;
   4. The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale;
   5. The sale or use of motor fuel as defined under paragraph (9) of Code Section 48-9-2 for public mass transit; or
   6. The purchase or lease of any motor vehicle pursuant to Code Section 48-5C-1.
2. Except as otherwise specifically provided in this part, the tax imposed pursuant to this part shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this part shall be applicable to the sale of food and food ingredients as provided for in paragraph (57) of Code Section 48-8-3.

(Code 1981, §48-8-269, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369.)

The 2016 amendment, effective April 26, 2016, substituted "part" for "article" throughout this Code section.