Rule 159-3-1-.01. Sales and Use Tax Exemption for Competitive Projects of Regional Significance
- (1) Purpose. This rule provides guidance concerning the eligibility criteria for the sales and use tax exemption on construction materials for competitive projects of regional significance under O.C.G.A. § 48-8-3(93).
- (2) Cross-Reference. This rule shall be construed in harmony with the Rules of the Georgia Department of Revenue, Sales and Use Tax Division, Chapter 560-12-2, Substantive Rules and Regulations, Rule 560-12-2-.20, entitled Competitive Projects of Regional Significance.
Authority: O.C.G.A. § 48-8-3(93)(D).
History. Original Rule entitled "Sales and Use Tax Exemption for Competitive Projects of Regional Significance" adopted. F. Mar. 18, 2021; eff. Apr. 7, 2021.