{"data":{"id":"us-ga/o.c.g.a.-48-13-130","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-130","heading":"Definitions.","body":"As used in this article, the term:\n(1) “Consumer fireworks” shall have the same meaning as provided for in Code Section 25-10-1.\n(2) “Seller” means the person who is issued a license pursuant to Code Section 25-10-5.1.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 7 Taxation of Consumer Fireworks"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"1ecb39d72394e4421b0406f7dd39ea786ff19736f08c10948d077da059f80808","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-128","next":"us-ga/o.c.g.a.-48-13-131"},"notice":"GroundRules: Original legal text. Not legal advice."}