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LOCAL GOVERNMENT SERVICES DIVISION
Property Tax Guide For The Georgia Taxpayer
General Information
Is There Any Kind of Property They Can't Tax?

Some of the things the General Assembly is constitutionally prohibited from taxing a person on are:

  • Any capitation tax (a tax upon the person) except street tax;
  • Persons traveling in air commerce;
  • Motor fuel on a gallonage basis; and
  • Amusement admission or services.
  • There are also certain restrictions on how local governments can tax local contractors working on state projects.
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