Georgia Code
Part 2 - Imposition, Rate, Collection, and Assessment
§ 48-8-30. Imposition of Tax; Rates; Collection

(c.1) (1) (A) Every purchaser of tangible personal property at retail outside this state from a dealer when such property is to be used, consumed, distributed, or stored for use or consumption in this state, shall be liable for a tax on the purchase at the rate of 4 percent of the sales price of the purchase. The tax shall be paid by the purchaser to the retailer making the sale, as provided in this article. The retailer shall remit the tax to the commissioner as provided in this article, and when received by the commissioner, the tax shall be a credit against the tax imposed on the retailer.
(c.2) (1) A marketplace facilitator that meets the definition of a dealer provided in subparagraph (M.3) of paragraph (8) of Code Section 48-8-2 shall constitute the dealer and retailer for each retail sale taxable under this chapter at retail that it facilitates within or outside this state on behalf of a marketplace seller if such retail sale is sourced, as provided in Code Section 48-8-77, to a location within this state.
(e.1) (1) Every person who leases, as lessor, or rents tangible personal property outside this state for use within this state shall be liable for a tax at the rate of 4 percent of the sales price paid for that lease or rental if that person is a dealer, as defined in Code Section 48-8-2, and title to that property remains in that person. It shall be prima-facie evidence that such property is to be used within this state if that property is delivered in this state to the lessee or renter of such property, or to the agent of either. The tax shall be paid by the lessee or renter and payment of the tax shall be made to the lessor or person receiving rental payments for that property, which person shall be the dealer for purposes of this article. The dealer shall remit the tax to the commissioner as provided in this article and, when received by the commissioner, the tax shall be a credit against the tax imposed on the dealer. Every person who is a dealer, as defined in Code Section 48-8-2, and who leases or rents tangible personal property outside this state to be delivered in this state to the lessee, renter, or agent of either shall be a dealer and shall be liable as such for a tax on the lease or rental at the rate of 4 percent of the sales price from such leases or rentals or the amount of taxes collected by that dealer for leases or rentals of tangible personal property delivered in this state, whichever is greater.
(B) Every dealer who makes a retail sale of tangible personal property outside this state which is to be delivered electronically or physically to a location within this state shall be liable for a tax on the sale at the rate of 4 percent of such sales price or the amount of tax as collected by such dealer from purchasers having their purchases delivered in this state, whichever is greater.
(C) It shall be prima-facie evidence that such property is to be used, consumed, distributed, or stored for use or consumption in this state if that property is delivered electronically or physically to a location within this state to the purchaser or agent thereof.
(D) No retail sale shall be taxable to the retailer or dealer which is not taxable to the purchaser at retail. The tax imposed by this subsection shall be subject to the credit otherwise granted by this article for like taxes previously paid in another state. This paragraph shall not be construed to require a duplication in the payment of the tax.
(2) The department may bring an action for a declaratory judgment in any superior court against any person the department believes meets the definition of dealer provided in subparagraph (M.1) or (M.2) of paragraph (8) of Code Section 48-8-2 in order to establish that the collection obligation created by this subsection is applicable and valid under state and federal law with respect to such a dealer. If such action presents a question for judicial determination related to the constitutionality of the imposition of taxes upon such a dealer, the court shall, upon motion, enjoin the state from enforcing the collection obligation against such a dealer. The superior court shall act on such declaratory judgment action and issue a final decision in an expeditious manner.
(2) (A) All taxes levied or imposed by this chapter on retail sales described in paragraph (1) of this subsection shall be paid by the purchaser to the marketplace facilitator that facilitates the retail sale on behalf of a marketplace seller.
(B) The marketplace facilitator shall remit such taxes to the commissioner as provided in this article and, when received by the commissioner, the taxes shall be credited against the taxes imposed on the retail sale.
(C) Each marketplace facilitator shall be liable for the full amount of taxes levied or imposed by this chapter on all retail sales described in paragraph (1) of this subsection or the amount of tax collected by such marketplace facilitator from all purchasers on all such retail sales, whichever is greater.
(3) For the purposes of this subsection, it shall be prima-facie evidence that a retail sale is sourced to a location within this state if it is to be held for pickup, used, consumed, distributed, stored for use or consumption, or rendered as a service within this state.
(2) No lease or rental shall be taxable to the dealer which is not taxable to the lessee or renter. The tax imposed by this subsection shall be subject to the credit granted by this article for like taxes previously paid in another state. This subsection shall not be construed to require a duplication in the payment of the tax.
History. Ga. L. 1951, p. 360, § 2; Ga. L. 1960, p. 153, § 1; Ga. L. 1967, p. 284, § 1; Code 1933, § 91A-4502, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 24; Ga. L. 1989, p. 62, § 5; Ga. L. 1990, p. 1243, §§ 2-4; Ga. L. 1992, p. 6, § 48; Ga. L. 1996, p. 1635, § 1; Ga. L. 1998, p. 602, § 4; Ga. L. 2001, p. 4, § 48; Ga. L. 2001, p. 984, § 17; Ga. L. 2007, p. 309, § 2/HB 219; Ga. L. 2010, p. 662, § 7/HB 1221; Ga. L. 2011, p. 674, § 1-4/HB 117; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2015, p. 236, § 5-5/HB 170; Ga. L. 2018, p. 259, § 2/HB 61; Ga. L. 2019, p. 282, § 2/HB 182; Ga. L. 2020, p. 1, § 2/HB 276.
The 2019 amendment, effective April 28, 2019, deleted former subsection (c.2), which read: “(1) For the purposes of this subsection, the term:
“(A) “Delivery retailer” means a retailer that does not collect and remit the tax imposed by this Code section and that in the previous or current calendar year:
“(i) Obtains gross revenue, in an amount exceeding $250,000.00 from retail sales of tangible personal property to be delivered electronically or physically to a location within this state or used, consumed, distributed, or stored for use or consumption in this state;
“(ii) Conducts 200 or more retail sales of tangible personal property to be delivered electronically or physically to a location within this state or used, consumed, distributed, or stored for use or consumption in this state.
“(B) “Purchaser” means a person or agent thereof who gives consideration to a delivery retailer in exchange for tangible personal property to be delivered electronically or physically to a location within this state or used, consumed, distributed, or stored for use or consumption in this state.
“(2) A delivery retailer shall collect and remit the tax imposed by this Code section or shall:
“(A) Notify each potential purchaser immediately prior to the completion of each retail sale transaction with the following statement: ‘Sales or use tax may be due to the State of Georgia on this purchase. Georgia law requires certain consumers to file a sales and use tax return remitting any unpaid taxes due to the State of Georgia.’;
“(B) On or before January 31 of each year, send a sales and use tax statement to each purchaser who completed one or more retail sales with such delivery retailer that totaled $500.00 or more in aggregate during the prior calendar year in an envelope containing the words ‘IMPORTANT TAX DOCUMENT ENCLOSED’ on the exterior of the mailing by first class mail and separate from any other shipment; and
“(C) On or before January 31 of each year, file a copy of each sales and use tax statement required under subparagraph (B) of this paragraph with the department in a manner to be prescribed by the department.
“(3) For the purposes of this subsection, a sales and use tax statement shall:
“(A) Be on a form to be prescribed by the department;
“(B) Contain the total amount paid by the purchaser for retail sales from the delivery retailer during the previous calendar year, as well as, if available, the dates of purchases, the amounts of each purchase, and the category of each purchase, including, if known by the retailer, whether the purchase is exempt from taxation under this article; and
“(C) Include the following statement: ‘Sales or use taxes may be due to the State of Georgia on the purchase(s) identified in this statement as Georgia taxes were not collected at the time of purchase. Georgia law requires certain consumers to file a sales and use tax return remitting any unpaid taxes due to the State of Georgia.’
“(4) Unless determined by the commissioner upon a showing of reasonable cause:
“(A) Failure to provide the notice required by subparagraph (A) of paragraph (2) of this subsection shall subject a delivery retailer to a penalty of $5.00 for each failure;
“(B) Failure to send a sales and use statement as required by subparagraph (B) of paragraph (2) of this subsection shall subject a delivery retailer to a penalty of $10.00 for each failure; and
“(C) Failure to file a copy of a sales and use tax statement with the department as required by subparagraph (C) of paragraph (2) of this subsection shall subject a delivery retailer to a penalty of $10.00 for each failure.
“(5) It shall be prima-facie evidence that such property is to be used, consumed, distributed, or stored for use or consumption in this state if that property is delivered electronically or physically to a location within this state to the purchaser or agent thereof.”
The 2020 amendment, effective April 1, 2020, added subsection (c.2). See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 1989, p. 62, § 1, not codified by the General Assembly, provides: “It is the intention of the General Assembly that the revenue generated by the increase in the state sales and use tax provided for in this Act shall be used in part for general governmental purposes and in part for grants of funds to political subdivisions of the state to provide ad valorem tax relief. The General Assembly recognizes and intends that all such revenue is to be paid into the general fund of the state treasury and subject to the normal budgetary and appropriations process, but it is the intention of the General Assembly that a portion of such revenue shall be appropriated to fund such grants for ad valorem tax relief purposes.”
Ga. L. 1989, p. 62, § 14, not codified by the General Assembly, provides: “In the event that any other Act of the 1989 General Assembly amends Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, it is the intention of the General Assembly that the provisions of such other Act control over the provisions of this Act, except that it is the intention of the General Assembly that the increase in the rate of state sales and use taxation provided for in this Act shall not operate to decrease the maximum rate of taxes which may be imposed by local governments under said article as now existing or as it may be amended; and for this limited purpose, the provisions of this Act and particularly of this statement of intent shall control over the provisions of such other Act, notwithstanding any limitation on maximum aggregate amounts of taxation which may be contained in such other Act.”
Ga. L. 1989, p. 62, § 15, not codified by the General Assembly, provides: “(a) As used in this section, the term ‘building and construction materials’ means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.
“(b) The increased rate of state sales and use taxation provided for in this Act shall not apply with respect to the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to April 1, 1989, and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to April 1, 1989; provided, however, that any such sale or use shall remain fully taxable at the prior rate of taxation.
“(c) With respect to services which are regularly billed on a monthly basis, the increased rate of state sales and use taxation provided for in this Act shall apply to services billed on or after April 1, 1989; provided, however, that any such services billed prior to such date shall remain fully taxable at the prior rate of taxation.”
Former paragraph (f)(3), concerning accrual of assessments for state sales and use tax, was repealed by operation of law on June 30, 2014, pursuant to Ga. L. 2011, p. 674, § 1-4/HB 117.
Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’ ”
Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state.”
Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015.
Ga. L. 2018, p. 259, § 3/HB 61, not codified by the General Assembly, provides that the amendment to subsection (c.1) and addition of subsection (c.2) shall apply to all sales made on or after January 1, 2019.
Ga. L. 2020, p. 1, § 3/HB 276, not codified by the General Assembly, provides, in part, that the addition of subsection (c.2) shall apply to all sales occurring on or after April 1, 2020.
Law reviews.
For comment on National Bellas Hess, Inc. v. Department of Revenue, 386 U.S. 753, 87 S. Ct. 1389 , 18 L. Ed. 2 d 505 (1967), as to constitutionality of imposing state use taxes on out-of-state mail order form, see 19 Mercer L. Rev. 257 (1968).
For article surveying Georgia cases in the area of state and local taxation from June 1979 through May 1980, see 32 Mercer L. Rev. 203 (1980).
For article, “Clarification Needed in Georgia Retail Sales and Use Tax Statute,” see 41 Mercer L. Rev. 1 (1989).
For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 294 (2001).
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Georgia St. U.L. Rev. 217 (2011).
For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).
For annual survey on administrative law, see 69 Mercer L. Rev. 15 (2017).
For article on the 2018 amendment of this Code section, see 35 Ga. St. U. L. Rev. 187 (2018).
For annual survey on state and local taxation: a two-year survey, see 71 Mercer L. Rev. 279 (2019).

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