O.C.G.A. 40-8-73.1 (2010)
(b) Except as provided in this Code section, it shall be unlawful for any person to operate a motor vehicle in this state:
(1) Which has material and glazing applied or affixed to the front windshield, which material and glazing when so applied or affixed reduce light transmission through the windshield; or
(2) Which has material and glazing applied or affixed to the rear windshield or the side or door windows, which material and glazing when so applied or affixed reduce light transmission through the windshield or window to less than 32 percent, plus or minus 3 percent, or increase light reflectance to more than 20 percent.
(c) The provisions of subsection (b) of this Code section shall not apply to:
(1) Adjustable sun visors which are mounted forward of the side windows and are not attached to the glass;
(2) Signs, stickers, or other matter which is displayed in a seven-inch square in the lower corner of the windshield farthest removed from the driver or signs, stickers, or other matter which is displayed in a five-inch square in the lower corner of the windshield nearest the driver;
(3) Direction, destination, or termination signs upon a passenger common carrier motor vehicle if the signs do not interfere with the driver's clear view of approaching traffic;
(4) Any transparent item which is not red or amber in color which is placed on the uppermost six inches of the windshield;
(5) Any federal, state, or local sticker or certificate which is required by law to be placed on any windshield or window;
(6) The rear windshield or the side or door windows, except those windows to the right and left of the driver of:
(A) A multipurpose passenger vehicle;
(B) A school bus, any other bus used for public transportation, and any bus or van owned or leased by any religious or any nonprofit organization duly incorporated under the laws of this state;
(C) Any limousine owned or leased by a public or private entity; or
(D) Any other vehicle, the windows or windshields of which have been tinted or darkened before factory delivery or permitted by federal law or regulation;
(7) Any law enforcement vehicle;
(8) Any vehicle that displays a valid special license plate issued to a government official under Code Section 40-2-61, 40-2-63, or 40-2-64;
(9) Any vehicle owned or operated by the state or a political subdivision thereof and that displays a valid license plate issued pursuant to Code Section 40-2-37; or
(10) Any vehicle operated in the course of business by a person licensed or registered under Chapter 38 of Title 43, relating to private detective and private security businesses..
(g) Any person who violates subsection (b) or (e) of this Code section shall be guilty of a misdemeanor.
Folks here is the Georgia Law concerning the "illegal window tint" that we are all tired of hearing about. If you will read subsection (c) paragraph (7)... ANY law enforcement vehicle is exempt from the window tint law. Just found that to be interesting as to why we are being told that it is illegal? Maybe Mason needs to brush up on his laws!