Which type of property is exempt from Georgia sales tax?

Residential property typically used for personal use is exempt from Georgia sales tax because sales tax is generally applied to the sale of tangible personal property and certain services, rather than real property. In Georgia, the law recognizes that personal residences are not subject to sales tax, which aligns with the state's approach to taxation.

Commercial properties used for business purposes, vacant land intended for future development, and rental properties that are leased to tenants can be subject to different tax regulations based on their use and the nature of transactions, making them ineligible for this specific exemption. Thus, the correct answer highlights the distinction in tax treatment for properties designated for personal residential use versus other types of property.