Are there items that are exempt from taxation?

Yes, there are six items that are exempt from taxation on the law. (See O.C.G.A 48-8-269):

  • (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

Show All Answers

1. What is a TSPLOST?
2. Does the tax cause GDOT to give less money to Athens-Clarke County?
3. Does the Georgia Code require that we spend money in a certain manner?
4. Is there criteria for TSPLOST projects?
5. Does the law address the project selection process?
6. Will all the monies go to actual projects?
7. Are there items that are exempt from taxation?