{"data":{"id":"us-ga/o.c.g.a.-48-8-143","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-143","heading":"Distribution of sales tax for educational purposes.","body":"The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless another distribution formula is provided for by the enactment of a local Act. Any such local Act providing for an alternate distribution formula shall not be amended during the time period for which the tax was imposed.","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":"b66373bb92800841ca56b8fce84efffe2cc5f6a7e199ecdeedefd1c87374b516","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-142","next":"us-ga/o.c.g.a.-48-8-144"},"notice":"GroundRules: Original legal text. Not legal advice."}