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.Ga. Comp. R. & Regs. R. 159-3-1-.01
O.C.G.A. § 48-8-3(93)(D).
Original Rule entitled "Sales and Use Tax Exemption for Competitive Projects of Regional Significance" adopted. F. Mar. 18, 2021; eff. Apr. 7, 2021.