O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-8-4 (2019)

Nonapplicability of use tax to products produced and used by farmer

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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The use tax shall not apply to livestock, livestock products, poultry, poultry products, farm products, and agricultural products produced by the farmer and used by him and the members of his family.

History

Ga. L. 1951, p. 360, § 12; Code 1933,

§ 91A-4515, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 168 et seq., 187.