§ 48-5-356 - Exemption from municipal taxation of agricultural products and livestock raised in state
O.C.G.A. 48-5-356 (2010)
48-5-356. Exemption from municipal taxation of agricultural products and livestock raised in state
No municipality shall levy any tax or license fee or shall require the payment of any fee or tax upon the sale or introduction into the municipality of any agricultural product raised in this state including, but not limited to, swine, cattle, sheep, goats, poultry, and the products of such animals when the sale and introduction are made by the producer of the product and the sale of the product is made within 90 days of the introduction of the product into the municipality. The exemptions provided in this Code section shall be in addition to all other exemptions from taxation and licensing provided by law for any such product.