According to code O.C.G.A. 40-8-73.1, in Georgia, it’s unlawful for any person to operate a vehicle that has material applied to the rear windshield or the side windows that reduce light transmission through the windshield or windows to less than 32 percent. The rear windows of a truck or multipurpose vehicle are exempt from parts of this law, however the windows to the left and right of the driver and the front windshield must be in compliance.