Georgia Code
Part 1 - General Provisions
§ 48-8-14. Restrictions on State Contracts With Nongovernmental Vendors Failing or Refusing to Collect Sales or Use Taxes

History. Code 1981, § 48-8-14 , enacted by Ga. L. 2005, p. 159, § 22/HB 488; Ga. L. 2006, p. 72, § 48/SB 465; Ga. L. 2010, p. 662, § 4/HB 1221.
Editor’s notes.
Ga. L. 2005, p. 159, § 1/HB 488, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2005.’

<< Previous
Next >>

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 1 - State Sales and Use Tax

Part 1 - General Provisions

§ 48-8-1. Intent of Article With Respect to Taxation of Tangible Personal Property and Services; Constitutional and Other Exemptions

§ 48-8-2. Definitions

§ 48-8-3. [Effective Until January 1, 2024. See note.] Exemptions

§ 48-8-3. [Effective January 1, 2024. See note.] Exemptions

§ 48-8-3.1. Exemptions as to Motor Fuels

§ 48-8-3.2. Exemptions for Manufacturing Equipment, Industrial Materials, Packing Supplies, and Energy

§ 48-8-3.3. Exemptions for Agricultural Operations; Establishment of Georgia Agricultural Trust Fund; Audits; Annual Report

§ 48-8-3.4. Maximum Amount of Sales and Use Tax Imposed and Collected on the Maintenance, Refitting, and Repair of Any Single Boat

§ 48-8-3.5. Taxation on Sale or Use of Jet Fuel

§ 48-8-4. Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer

§ 48-8-5. Exemption of Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer; “Agricultural Commodity” Defined

§ 48-8-6. Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications

§ 48-8-7. Violation of Article; Penalty

§ 48-8-8. Filing False or Fraudulent Return by Dealer Under Article; Penalty

§ 48-8-9. Failure by Dealer to Furnish Return Under Article; Penalty

§ 48-8-10. Failure by Dealer to Keep or to Allow Inspection of Records Under Article; Penalty

§ 48-8-11. Violation of Any Other Provision of Article; Penalty

§ 48-8-12. Refusal by Transportation Company, Agency, Firm, or Person to Allow Examination of Its Books, Records, and Other Documents Under Article; Penalty

§ 48-8-13. Taxing Jurisdiction for Mobile Telecommunications Services

§ 48-8-14. Restrictions on State Contracts With Nongovernmental Vendors Failing or Refusing to Collect Sales or Use Taxes

§ 48-8-15. State Sales and Use Taxes Applicable to the Liquid Propane Gas Commodity Sold and Delivered for Residential Heating; Legislative Findings; Power and Duties of Commissioner

§ 48-8-16. Ratification of Executive Order on Sale of Dyed Fuel Oils

§ 48-8-17. Suspension of the Collection of Taxes on Motor Fuels and Aviation Gasoline; Ratification of Temporary Suspension

§ 48-8-18. Ratification of Executive Order on Pharmaceuticals Distributed Without Cost

§ 48-8-19. Exemption of Jet Fuel From Certain Taxes; Regulatory Authority