Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions

Summary

The bill limits any local sales or use tax in Georgia to no more than 2% of a transaction, starting July 1, 2024. It carves out three exceptions that let counties add up to an additional 1% for education, up to 1% for transportation‑related purposes, and up to 1% for other taxes already authorized by state law. All conflicting statutes are repealed.

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