{"data":{"id":"us-ga/o.c.g.a.-48-5-41.2","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-41.2","heading":"Exemption from taxation of personal property in inventory for business.","body":"All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 2 Property Tax Exemptions and Deferral","PART 1 Tax Exemptions"],"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":"36e4efea15d288ff8cb9c9ae70c11fab051069ab0b5f4a8aab8c87f22a1bc693","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-41.1","next":"us-ga/o.c.g.a.-48-5-41.3"},"notice":"GroundRules: Original legal text. Not legal advice."}