The Special Purpose Local Option Sales Tax (SPLOST) law requires that the purpose or purposes for which the SPLOST revenues will be used be specified on the ballot. The degree of specificity required is not addressed in the law. However, the Attorney General of Georgia has concluded that:
There is no necessity that the description of the purpose or purposes for the tax be in exacting detail. Rather, the description and the purposes must be only so specific as to place the electorate on fair notice of the projects to which the tax will be devoted.