Georgia Code
Part 2 - Imposition, Rate, Collection, and Assessment
§ 48-8-45. Reporting Cash and Credit Sales; Change of Basis of Accounting; Payment of Tax at Time of Filing Return Under Cash Basis of Accounting; Deduction of Bad Debts Under Accrual Basis of Accounting; Availability of Refund; Bad Debt Deduction or...

History. Ga. L. 1951, p. 360, § 14; Code 1933, § 91A-4518, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1998, p. 604, § 1; Ga. L. 2008, p. 340, § 3/HB 948; Ga. L. 2010, p. 662, § 12/HB 1221; Ga. L. 2011, p. 38, § 6/HB 168.
Law reviews.
For article, “Administrative Law,” see 53 Mercer L. Rev. 81 (2001).

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 1 - State Sales and Use Tax

Part 2 - Imposition, Rate, Collection, and Assessment

§ 48-8-30. Imposition of Tax; Rates; Collection

§ 48-8-31. Tax Computation to Be Carried to Third Decimal Place; Rounding

§ 48-8-32. Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price

§ 48-8-33. Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions

§ 48-8-34. Collection of Tax From Purchaser by Dealer at Time of Sale; Payment of Tax on Imports; Use, Consumption, Distribution, or Storage Equivalent to Sale at Retail; No Duplication of Tax

§ 48-8-35. Addition of Tax by Dealer to Sale Price or Charge; Amount of Tax as Debt Owed by Purchaser to Dealer; Liability of Dealer for Failure to Collect

§ 48-8-36. Prohibition of Advertising by Dealer of Assumption of Payment of Tax; Exception; Liability of Dealer

§ 48-8-37. Violation of Code Section 48-8-36; Penalty

§ 48-8-38. Burden of Proof on Seller as to Taxability; Certificate That Property Purchased for Resale; Requirements of Purchaser Having Certificate; Contents; Proof of Claimed Exemption

§ 48-8-39. Effect of Use Other Than Retention, Demonstration, or Display by Giver of Certificate or by Processor, Manufacturer, or Converter

§ 48-8-40. Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods

§ 48-8-41. Bringing Action Raising Issue of Taxability; Copy of Initial Pleading to Attorney General; Filing of Acknowledgment of Pleading in Court; Judgment Void Absent Filed Acknowledgment

§ 48-8-42. Credit for Tax When Like Tax Paid in Another State; Procedure; Proof of Payment; Payment of Difference When Like Tax Less Than Tax Imposed by Article; No Credit Absent Reciprocity; Exception

§ 48-8-43. Disposition of Taxes Collected in Excess of 4 Percent

§ 48-8-44. Payment of Tax When Used Articles Taken as Credit on Sale of New and Used Articles

§ 48-8-45. Reporting Cash and Credit Sales; Change of Basis of Accounting; Payment of Tax at Time of Filing Return Under Cash Basis of Accounting; Deduction of Bad Debts Under Accrual Basis of Accounting; Availability of Refund; Bad Debt Deduction or...

§ 48-8-46. Final Return and Payment Upon Sale of or Quitting Business; Withholding of Sufficient Amount of Purchase Money by Successor; Effect of Failure to Withhold

§ 48-8-47. Notice by Commissioner to Persons Holding Credits of or Owing Debts to Delinquent Dealers; Duty of Such Persons

§ 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; Penalty

§ 48-8-49. Dealers’ Returns as to Gross Proceeds of Sales and Purchases; Returns Based on Estimated Tax Liability; Returns as to Rentals or Leases; Granting of Extensions

§ 48-8-49.1. Direct Pay Permit Program

§ 48-8-50. Compensation of Dealers for Reporting and Paying Tax; Reimbursement Deduction

§ 48-8-51. Extension of Time for Making Returns; Limit; Conditions for Valid Extensions; Remittance Under Extension; Interest; Estimate When No Return or False Return Filed; Presumption of Correctness

§ 48-8-52. Dealers’ Duty to Keep Records of Sales, Purchases, and Invoices of Goods; Examination by Commissioner; Assessment and Collection When No or Incorrect Invoice Produced; Presumption of Correctness; Fixing of Actual Consideration for Lease or...

§ 48-8-53. Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner

§ 48-8-54. Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty

§ 48-8-55. Appearance Before Commissioner of Dealer Who Fails to File Return or Files False or Fraudulent Return; Notice; Presumption of Correctness of Commissioner’s Assessment

§ 48-8-56. Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection

§ 48-8-57. Furnishing of Bond by Chronically Delinquent or Defaulting Dealers; Amount; Sale at Public Auction of Securities for Collection of Taxes Due; Notice to Dealer or Depositor by Mail or Personal Service

§ 48-8-58. Property Sold Returned to Dealer by Purchaser; “Return Allowance” Defined; Credit for Tax Payments; Deduction of Return Allowance; Claim for Refund of Tax Credit by Retired Dealer; Forms; Effect of Failure to Secure Forms

§ 48-8-59. Dealer’s Certificate of Registration; One License for All Operations of Single Business in State; Application for Certificate; Conditions for Valid Certificate; Renewal Fee After Revocation or Suspension of Certificate

§ 48-8-60. Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty

§ 48-8-61. Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property

§ 48-8-62. Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing

§ 48-8-63. “Nonresident Subcontractor” Defined; Payment of Tax by Contractors; Liability of Seller; Withholding of Payments Due Subcontractor; Rate; Bond; Exemption of Property Unconsumed; Property Deemed Consumed; Property of the State or of the Uni...

§ 48-8-64. Time for Assessment

§ 48-8-65. Engaging in Business by Nonresident Dealer as Appointment of Secretary of State as Attorney in Fact for Service of Process; Circumstances and Events Constituting Engaging in Business by Nonresident Dealer; Venue; Perfection of Service of P...

§ 48-8-66. Penalties for Failure to File Return or Make Payment in Full; Exception for Providential Cause; Penalty for Willful Failure to File Return or for False or Fraudulent Return

§ 48-8-67. Distribution of Certain Unidentifiable Sales and Use Tax Proceeds; Limitations; Powers and Duties of State Revenue Commissioner

§ 48-8-68. Relief From Liability in Certain Circumstances for Failure to Collect Tax at New Rate

§ 48-8-69. Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes

§ 48-8-70. Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller’s Due Diligence

§ 48-8-71. Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments

§ 48-8-72. Over-Collected Sales or Use Tax

§ 48-8-73. Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State

§ 48-8-74. Effective Date for Sales Tax Rate Change

§ 48-8-75. Purchaser’s Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances

§ 48-8-76. Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations

§ 48-8-77. Sourcing; Definitions; Sales of Advertising and Promotional Direct Mail and Other Direct Mail; Sales of Telecommunications Service

§ 48-8-77.1. Certification of Review Software by Department; Relief From Liability

§ 48-8-78. Freight and Logistics Projects Defined; Use of Appropriated Funds; Lack of Funding; Accounting