No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract for which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.
Georgia Legal Code