GEORGIA’S LOCAL OPTION SALES TAX
History and Constitutional Challenges
By James V. Burgess, Jr.
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This article defines LOST, records the history of LOST in Georgia and examines the constitutionality of LOST through four legal challenges since 1975, the last of which invalidated the procedure for judicial resolution of county and municipal disputes on how to divide the tax. It concludes with a discussion on the future of LOST and offers recommendations.