The removal of the final one cent represents the

culmination of a three part phase-in that began in 1996 when the

first two cents were eliminated. Last year, the third penny

was dropped.

The elimination of state sales tax on food was a key

legislative initiative of Gov. Zell Miller that resulted in the

elimination of sales tax in food by the 1996 session of the

General Assembly.

"Because the rate drop on Oct.1 will represent the

last phase in a three-year implementation to abolish the state

sales tax on food, the Department of Revenue wants to be

certain that all dealers and retailers are aware of this final one

cent reduction," said Revenue Commissioner T. Jerry

Jackson. "We invite anyone who has questions about this

important change in sales tax law to call the Sales and Use Tax

Division at 404-656-4060 or their nearest regional revenue office."

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