O.C.G.A. § 6-5-7 (2019)

(a) It is found, determined, and declared that the creation of the authority and the carrying out of its corporate purpose are in all respects for the benefit of the people of this state and are a public purpose and the authority will be performing an essential governmental function in the exercise of the power conferred upon it by this chapter.

(b) In order to ensure that addressing emergency law enforcement needs is the authority’s first priority, the authority, in coordination with the Board of Public Safety, shall adopt policies and procedures to ensure Page: 828 Date: 06/14/13 Time: 12:58:38 GA RV 13 RV 4(T4-6) - EP that responding to emergencies, imminent threats to individual and public safety, natural disasters, or other emergency law enforcement needs is met. The authority shall be exempt from all sales and use tax on property purchased, leased, or used by the authority.