Rule 560-12-7-.01 - Definitions(1) The term "Educational Local Option Tax" as used in these regulations shall mean the 1% sales and use tax for use by the School Board of such counties and/or independent school boards as authorized under provisions and conditions of Article VIII, Section VI, Paragraph IV of the Georgia Constitution.(2) The term "Educational Local Option Tax Act" as used in these regulations shall mean Act No. 19 (Resolution No. 728) set forth in the Georgia Constitution authorizing a 1% sales and use tax for such School Board or School Boards of Education located within a county.(3) The term "School Board" as used in these regulations shall include any Board of Education of such school district in a county or the Board of Education of any independent school district authorized to levy an Educational Local Option Tax under the authority of Article VIII, Section VI, Paragraph IV of the Georgia Constitution.(4) The term "State Sales and Use Tax Act" as used in these regulations, shall mean the Georgia Retailers' and Consumers' Sales and Use Tax Act, approved February 20, 1951 (Ga. L. 1951, p. 360) as amended.Ga. Comp. R. & Regs. R. 560-12-7-.01
O.C.G.A. Secs. 48-2-12, 48-8-141.
Original Rule entitled "Definitions" adopted as ER. 560-12-7-0.11-.01. F. June 23, 1997; eff. July 1, 1997, as specified by the Agency.Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997.