{"data":{"id":"us-ga/o.c.g.a.-48-8-140","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-140","heading":"Authority for and legislative intent of part.","body":"This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General Assembly in the enactment of this part to further define and implement such provision of the Constitution.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 3 County Sales and Use Taxes","PART 2 Sales Tax for Educational Purposes (ESPLOST)"],"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":"7328722b66a821dd1f2e5dd1bf706da9edac93db7adfe0020f9514c2a59853ad","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-124","next":"us-ga/o.c.g.a.-48-8-141"},"notice":"GroundRules: Original legal text. Not legal advice."}