§ 74-108. Substitutions and limitations to the Georgia Sales and Use Tax Act.

(a)

Rate. Except where the rapid transit sales and use tax is added to the tax imposed by the Georgia Sales and Use Tax Act for the purposes of establishing a bracket system, or for similar purposes of combining the two taxes, wherever a rate is set forth in the Georgia Sales and Use Tax Act, there shall be substituted therefor a rate which shall be equal to one percent until June 30, 2032, or such later date as may be provided from time to time by section 25(b) of the act, and thereafter the rate shall be equal to one-half of one percent.

(b)

Taxing district. Wherever the terms "state" or "State of Georgia" appear in the Georgia Sales and Use Tax Act, where such terms are used to define the taxing agency, taxing district or the taxing boundaries, the term "county" shall be substituted therefor in order to define the area in which this tax is imposed. Where the terms "state," "State of Georgia," or "Georgia" shall appear with reference to portions of that act other than specified above, no substitution shall be made, unless the resulting interpretation would be clearly contrary to the intent expressed in this article.

(c)

Coverage of the tax. In addition to those transactions to be taxed under the Georgia Sales and Use Tax Act, the rapid transit sales and use tax shall (as provided in section 25 of the act) apply to the retail sale, rental, storage, use, or consumption of motor fuel as the term "motor fuel" is defined in O.C.G.A. § 48-9-2(9), just as if said retail sale, rental, storage, use, or consumption of motor fuel were subject to the tax imposed by the Georgia Sales and Use Tax Act, and the rapid transit sales and use tax shall apply to such other transactions that may otherwise by law be subject to the rapid transit sales and use tax.

(91-RM-294, § 5(art. II, § 3), 7-3-91)