Georgia Governor Sonny Perdue recently signed legislation creating the Transportation Investment Act of 2010. The legislation allows voters in twelve new special districts to decide on a one-percent, ten year, regional sales tax for all types of transportation improvements. “Regional roundtables” are created in each special tax districts that decide on the projects to be funded. These special district transportation sales and use taxes will not apply to amounts over the first $5,000 of any motor vehicle purchase or lease, transactions to which a sales or use tax exemption applies (however, the tax will apply to sales and uses of food and beverages for off-premises human consumption), the sale or use of any type of fuel used for off-road heavy-duty equipment, off road farm or agricultural equipment, or locomotives, and several other items. The bill generally takes effect on June 2, 2010 (H.B. 277, Laws 2010, effective as noted, Press Release, Georgia Gov. Sonny Perdue, June 2, 2010).