§ 74-142. Application to contracts existing at time of enactment.
Latest version.
The tax imposed under this article shall not apply to sales of goods made pursuant
to bona fide written contracts entered into before the date of the enactment of this
article, provided delivery is completed prior to April 1, 1972; or to the purchase
price of any building supplies, fixtures, or equipment that enter into or become a
part of a building or other kind of structure in this county, where plans, specifications,
and a construction contract for a specific project have been entered into prior to
the date of the enactment of this article, provided delivery is completed prior to
April 1, 1972. The provisions of this section shall supersede and replace the provisions
of section 3403aC.(2)(e) of the Georgia Sales and Use Tax Act.
(91-RM-294, § 5(art. IV, § 2), 7-3-91)
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