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Part 1 - General Provisions
§ 48-8-1. Intent of Article With Respect to Taxation of Tangible Personal Property and Services; Constitutional and Other Exemptions - It is the intention of the General Assembly in enacting...
§ 48-8-2. Definitions - As used in this article, the term: The exceptions provided...
§ 48-8-3. [Effective Until January 1, 2024. See note.] Exemptions - The sales and use taxes levied or imposed by this...
§ 48-8-3. [Effective January 1, 2024. See note.] Exemptions - The sales and use taxes levied or imposed by this...
§ 48-8-3.1. Exemptions as to Motor Fuels - History. Code 1981, § 48-8-3.1 , enacted by Ga. L....
§ 48-8-3.2. Exemptions for Manufacturing Equipment, Industrial Materials, Packing Supplies, and Energy - Businesses that are primarily engaged in providing personal or professional...
§ 48-8-3.3. Exemptions for Agricultural Operations; Establishment of Georgia Agricultural Trust Fund; Audits; Annual Report - (2.1) “Agricultural products” means items produced by agricultural operations. Agricultural...
§ 48-8-3.4. Maximum Amount of Sales and Use Tax Imposed and Collected on the Maintenance, Refitting, and Repair of Any Single Boat - History. Code 1981, § 48-8-3.4 , enacted by Ga. L....
§ 48-8-3.5. Taxation on Sale or Use of Jet Fuel - History. Code 1981, § 48-8-3.5 , enacted by Ga. L....
§ 48-8-4. Nonapplicability of Use Tax to Agricultural Products, Poultry, and Livestock Used by Producer - The use tax shall not apply to livestock, livestock products,...
§ 48-8-5. Exemption of Agricultural Commodities Not Sold as Finished Product to Ultimate Consumer; “Agricultural Commodity” Defined - History. Ga. L. 1951, p. 360, § 12; Code 1933,...
§ 48-8-6. Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications - If the imposition of any otherwise authorized local sales tax,...
§ 48-8-7. Violation of Article; Penalty - History. Ga. L. 1951, p. 360, § 12; Code 1933,...
§ 48-8-8. Filing False or Fraudulent Return by Dealer Under Article; Penalty - History. Ga. L. 1951, p. 360, § 18; Code 1933,...
§ 48-8-9. Failure by Dealer to Furnish Return Under Article; Penalty - History. Ga. L. 1951, p. 360, § 18; Code 1933,...
§ 48-8-10. Failure by Dealer to Keep or to Allow Inspection of Records Under Article; Penalty - History. Ga. L. 1951, p. 360, § 17; Code 1933,...
§ 48-8-11. Violation of Any Other Provision of Article; Penalty - History. Ga. L. 1951, p. 360, § 18; Code 1933,...
§ 48-8-12. Refusal by Transportation Company, Agency, Firm, or Person to Allow Examination of Its Books, Records, and Other Documents Under Article; Penalty - History. Ga. L. 1951, p. 360, § 17; Code 1933,...
§ 48-8-13. Taxing Jurisdiction for Mobile Telecommunications Services - History. Code 1981, § 48-8-13 , enacted by Ga. L....
§ 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....
§ 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 - History. Code 1981, § 48-8-15 , enacted by Ga. L....
§ 48-8-16. Ratification of Executive Order on Sale of Dyed Fuel Oils - History. Code 1981, § 48-8-16 , enacted by Ga. L....
§ 48-8-17. Suspension of the Collection of Taxes on Motor Fuels and Aviation Gasoline; Ratification of Temporary Suspension - History. Code 1981, § 48-8-17 , enacted by Ga. L....
§ 48-8-18. Ratification of Executive Order on Pharmaceuticals Distributed Without Cost - History. Code 1981, § 48-8-18 , enacted by Ga. L....
§ 48-8-19. Exemption of Jet Fuel From Certain Taxes; Regulatory Authority - History. Code 1981, § 48-8-19 , enacted by Ga. L....
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...
§ 48-8-31. Tax Computation to Be Carried to Third Decimal Place; Rounding - Tax computation must be carried to the third decimal place,...
§ 48-8-32. Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price - The tax at the rate of 4 percent of the...
§ 48-8-33. Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions - Notwithstanding any exemption from taxes which a dealer enjoys under...
§ 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 - History. Ga. L. 1951, p. 360, § 4; Code 1933,...
§ 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 - Each dealer shall add the amount of the tax imposed...
§ 48-8-36. Prohibition of Advertising by Dealer of Assumption of Payment of Tax; Exception; Liability of Dealer - No person engaged in making retail sales shall advertise or...
§ 48-8-37. Violation of Code Section 48-8-36; Penalty - History. Ga. L. 1951, p. 360, § 12; Code 1933,...
§ 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 - History. Ga. L. 1951, p. 360, §§ 5-7; Code 1933,...
§ 48-8-39. Effect of Use Other Than Retention, Demonstration, or Display by Giver of Certificate or by Processor, Manufacturer, or Converter - History. Ga. L. 1951, p. 360, § 8; Ga. L....
§ 48-8-40. Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods - If a purchaser gives a certificate with respect to the...
§ 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 - If the issue of taxability under this article is raised...
§ 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 - History. Ga. L. 1951, p. 360, § 10; Ga. L....
§ 48-8-43. Disposition of Taxes Collected in Excess of 4 Percent - When the tax collected for any period is in excess...
§ 48-8-44. Payment of Tax When Used Articles Taken as Credit on Sale of New and Used Articles - When used articles are taken in trade or a series...
§ 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,...
§ 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 - If any dealer liable for any tax, interest, or penalty...
§ 48-8-47. Notice by Commissioner to Persons Holding Credits of or Owing Debts to Delinquent Dealers; Duty of Such Persons - In the event any dealer is delinquent in the payment...
§ 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; Penalty - History. Ga. L. 1951, p. 360, § 15; Code 1933,...
§ 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 - History. Ga. L. 1951, p. 360, § 16; Ga. L....
§ 48-8-49.1. Direct Pay Permit Program - History. Code 1981, § 48-8-49.1 , enacted by Ga. L....
§ 48-8-50. Compensation of Dealers for Reporting and Paying Tax; Reimbursement Deduction - History. Ga. L. 1951, p. 360, § 16; Ga. L....
§ 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 - History. Ga. L. 1951, p. 360, § 16; Code 1933,...
§ 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... - History. Ga. L. 1951, p. 360, § 16; Ga. L....
§ 48-8-53. Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner - Each wholesale dealer or jobber in this state shall keep...
§ 48-8-54. Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty - History. Ga. L. 1951, p. 360, § 16; Code 1933,...
§ 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 - History. Ga. L. 1951, p. 360, § 18; Code 1933,...
§ 48-8-56. Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection - The tax imposed by this article shall become delinquent for...
§ 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 - History. Ga. L. 1974, p. 407, § 1; Code 1933,...
§ 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 - History. Ga. L. 1951, p. 360, § 21; Ga. L....
§ 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 - History. Ga. L. 1951, p. 360, § 24; Code 1933,...
§ 48-8-60. Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty - History. Ga. L. 1951, p. 360, § 24; Code 1933,...
§ 48-8-61. Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property - Dealers who import or cause to be imported tangible personal...
§ 48-8-62. Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing - Whenever any person fails to comply with any provision of...
§ 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... - History. Ga. L. 1955, p. 389, §§ 1, 2; Code...
§ 48-8-64. Time for Assessment - The amount of taxes imposed by this article shall be...
§ 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... - History. Ga. L. 1957, p. 654, §§ 1-3; Code 1933,...
§ 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 - When any dealer fails to make any return or to...
§ 48-8-67. Distribution of Certain Unidentifiable Sales and Use Tax Proceeds; Limitations; Powers and Duties of State Revenue Commissioner - History. Code 1981, § 48-8-67 , enacted by Ga. L....
§ 48-8-68. Relief From Liability in Certain Circumstances for Failure to Collect Tax at New Rate - If the sales tax rate changes with less than 30...
§ 48-8-69. Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes - History. Code 1981, § 48-8-69 , enacted by Ga. L....
§ 48-8-70. Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller’s Due Diligence - If a nine-digit ZIP Code designation is not available for...
§ 48-8-71. Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments - Sellers and certified service providers shall not be liable for...
§ 48-8-72. Over-Collected Sales or Use Tax - History. Code 1981, § 48-8-72 , enacted by Ga. L....
§ 48-8-73. Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State - A seller and certified service provider are relieved of liability...
§ 48-8-74. Effective Date for Sales Tax Rate Change - The effective date for a sales tax rate change for...
§ 48-8-75. Purchaser’s Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances - History. Code 1981, § 48-8-75 , enacted by Ga. L....
§ 48-8-76. Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations - History. Code 1981, § 48-8-76 , enacted by Ga. L....
§ 48-8-77. Sourcing; Definitions; Sales of Advertising and Promotional Direct Mail and Other Direct Mail; Sales of Telecommunications Service - The terms “receive” and “receipt” shall not include possession by...
§ 48-8-77.1. Certification of Review Software by Department; Relief From Liability - History. Code 1981, § 48-8-77.1 , enacted by Ga. L....
§ 48-8-78. Freight and Logistics Projects Defined; Use of Appropriated Funds; Lack of Funding; Accounting - History. Code 1981, § 48-8-78 , enacted by Ga. L....