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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; andAmusement admission or services.There are also certain restrictions on how local governments can tax local contractors working on state projects. Back to Tax Guide index Back to LGS Home |
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