Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-12 - SALES AND USE TAX DIVISION
Subject 560-12-5 - LOCAL OPTION TAX
Rule 560-12-5-.01 - Definitions

Universal Citation: GA Rules and Regs r 560-12-5-.01

Current through Rules and Regulations filed through March 20, 2024

(1) The term "Local Jurisdiction" as used in these regulations shall include any county and/or municipality authorized to levy a Local Option Sales Tax under the provisions and conditions of Georgia Laws 1975, pp. 984, 994.

(2) The term "Local Option Tax" as used in these regulations shall mean the 1% sales and use tax for the use of such counties and/or municipalities as authorized under provisions and conditions of Georgia Laws 1975, pp. 984, 994.

(3) The term "State Sales and Use Tax Act" as used in these regulations, shall mean the Georgia Retailers' and Consumers' Sales and Use Tax Act, approved February 20, 1951 (Ga. L. 1951, p. 360) as amended.

(4) The term "Local Option Tax Act" as used in these regulations shall mean Act No. 598 (House Bill No. 150) set forth in Georgia Laws 1975, p. 984, authorizing a 1% sales and use tax for such Counties and/or Municipalities.

Ga. L. 1975, pp. 984, 994.

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