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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 - 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....
Article 2 - Joint County and Municipal Sales and Use Tax (Lost)
§ 48-8-80. “Qualified Municipality” Defined - As used in this article, the term “qualified municipality” means...
§ 48-8-81. Creation of Special Districts - Pursuant to the authority granted by Article IX, Section II,...
§ 48-8-82. Authorization of Counties and Municipalities to Impose Joint Sales and Use Tax; Rate; Applicability to Sales of Motor Fuels and Food and Beverages - History. Ga. L. 1975, p. 984, § 2; Code 1933,...
§ 48-8-83. Special Districts Where Joint Tax to Be Levied - Effective January 1, 1980, the joint tax provided in Code...
§ 48-8-83.1. Levying and Collection of Joint Tax to Be Continued - Notwithstanding any distribution certificate filing deadline otherwise required under Code...
§ 48-8-84. Resolution by Governing Authorities of Counties and Municipalities in Special Districts Imposing Tax; Time - If the imposition of the tax provided for in Code...
§ 48-8-85. Referendum Election to Decide Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense - Click to view “[ ] YES Shall a retail sales...
§ 48-8-86. Adoption of Resolution Imposing Tax by Governing Authorities of County and Municipality; Time; Effective Date in General and With Respect to Services Billed Monthly; Certified Copy of Resolution to Commissioner - If the imposition of the tax provided in Code Section...
§ 48-8-87. Administration and Collection of Tax by Commissioner; Applicability of Article 1 of This Chapter; First Application of Moneys to Taxpayers’ State Tax Liabilities; Compensation of Dealers if Payments Not Delinquent; Rate - The tax levied pursuant to this article shall be exclusively...
§ 48-8-88. Required Information on Sales Tax Returns; Purpose - Each sales tax return remitting taxes collected under this article...
§ 48-8-89. Distribution and Use of Proceeds; Certificate Specifying Percentage of Proceeds for Each Political Subdivision; Determination of Proceeds for Absent Municipalities; Procedure for Filing Certificates; Effect of Failure to File; Renegotiatio... - Notwithstanding the fact that a certificate shall not contain an...
§ 48-8-89.1. Procedure for Certifying Additional Qualified Municipalities; Issuance of New Distribution Certificate; Cessation of Authority to Collect Tax Ceases Upon Failure to File New Certificate - Every other qualified municipality shall continue to receive the share...
§ 48-8-89.2. Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified - If the commissioner determines that a qualified municipality entitled to...
§ 48-8-89.3. Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality - In any special district which meets the criteria specified in...
§ 48-8-90. Crediting of Tax Paid by Purchaser in Another Tax Jurisdiction; Payment of Difference Between Lesser Similar Tax Payment and Tax Imposed by Article; Proof of Payment; Limitation on Credit - Where a local sales or use tax has been paid...
§ 48-8-91. Condition Precedent to Authority to Impose Tax Following First Year of Imposition; Annual Adjustment of Millage Rate for Ad Valorem Taxation of Tangible Personal Property; Formula; Information Required on Tax Bills; Effect on Tax Bills Whe... - History. Ga. L. 1975, p. 984, § 2; Ga. L....
§ 48-8-92. Referendum Election to Decide Discontinuing Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense - Click to view “( ) YES Shall the 1 percent...
§ 48-8-93. Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery - No tax provided for in Code Section 48-8-82 shall be...
§ 48-8-94. Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy - History. Ga. L. 1978, p. 1678, § 1; Ga. L....
§ 48-8-95. Authorization of Commissioner to Promulgate Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-96. Taxation of Property in Consolidated Governments; Change in Tax Rates - Click to view Click to view Click to view Click...
§ 48-8-97. Levy of Joint County and Municipal Sales and Use Tax by Consolidated Governments; Use of Proceeds; Referendum - Click to view Click to view Click to view “()...
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 1 - Homestead Option Sales and Use Tax
§ 48-8-100. Short Title - This part shall be known and may be cited as...
§ 48-8-101. Definitions - As used in this part, the term: History. Code 1981,...
§ 48-8-101.1. Equal Distribution of Homestead Option Sales and Use Tax Among Counties and Municipalities - It is the intent of the General Assembly that the...
§ 48-8-102. Creation of Special Districts; Levying of Tax; Use of Proceeds of Tax; Restriction on Levying Taxes - History. Code 1981, § 48-8-102 , enacted by Ga. L....
§ 48-8-103. Submission to Voters to Determine Imposition of Tax - Such statement shall be followed by the following: Click to...
§ 48-8-104. Exclusive Administration of Tax by Commissioner; Identification of Location Where Tax Collected; Manner of Disbursement of Proceeds - If the tax commissioner and the governing authority of the...
§ 48-8-105. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property - Where a local sales or use tax has been paid...
§ 48-8-106. Submission to Voters of Question as to Whether to Discontinue Tax - Click to view “( ) YES Shall the 1 percent...
§ 48-8-107. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed - No sales and use tax provided for in Code Section...
§ 48-8-108. Taxation of Building and Construction Materials - History. Code 1981, § 48-8-108 , enacted by Ga. L....
§ 48-8-109. Rules and Regulations - The commissioner shall have the power and authority to promulgate...
Part 2 - Equalized Homestead Option Sales Tax
§ 48-8-109.1. Short Title - This part shall be known and may be cited as...
§ 48-8-109.2. Referendum on Suspension of Taxation - In any county where a homestead option sales and use...
§ 48-8-109.3. Creation of Special Districts; Application of Tax - History. Code 1981, § 48-8-109.3 , enacted by Ga. L....
§ 48-8-109.4. Role of Election Superintendent - Such statement shall be followed by the following: Click to...
§ 48-8-109.5. Administration and Collection of Tax; Disbursement of Tax - If any municipality is located partially in the special district,...
§ 48-8-109.6. Taxation From Other Jurisdiction; Calculations - Where a local sales or use tax has been paid...
§ 48-8-109.7. Referendum on Discontinuation of Taxation; Ballot - Click to view “( ) YES Shall the equalized homestead...
§ 48-8-109.8. Sales Outside of Jurisdiction - No sales and use tax provided for in this part...
§ 48-8-109.9. “Building and Construction Materials” Defined; Exemption - History. Code 1981, § 48-8-109.9 , enacted by Ga. L....
§ 48-8-109.10. Regulatory Authority of Commissioner - The commissioner shall have the power and authority to promulgate...
Part 3 - Revised Homestead Option Sales and Use Tax
§ 48-8-109.15. Short Title - This part shall be known and may be cited as...
§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part - In any county where a homestead option sales and use...
§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District - History. Code 1981, § 48-8-109.17 , enacted by Ga. L....
§ 48-8-109.18. Petition; Call for Election; Publication of Date and Purpose of Election; Ballot Question; Conduct of Election; Approval of Taxes in Referendum Election; Adoption of Resolution - Click to view Notwithstanding any other provision of law to...
§ 48-8-109.19. Administration and Collection of Taxes; Disbursement of Tax Proceeds; Form to Collect Ad Valorem Tax - If any municipality is located partially in the special district,...
§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property - Where a local sales or use tax has been paid...
§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure - Click to view “( ) YES Shall the revised homestead...
§ 48-8-109.22. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed - No sales and use tax provided for in this part...
§ 48-8-109.23. Building and Construction Materials - History. Code 1981, § 48-8-109.23 , enacted by Ga. L....
§ 48-8-109.24. Rules and Regulations - The commissioner shall have the power and authority to promulgate...
Article 3 - County Sales and Use Taxes
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-110. Definitions - As used in this part, the term: History. Code 1981,...
§ 48-8-110.1. Authorization for County Special Purpose Local Option Sales Tax; Subjects of Taxation; Applicability to Sales of Motor Fuels and Food and Beverages - History. Code 1981, § 48-8-110 , enacted by Ga. L....
§ 48-8-111. Procedure for Imposition of Tax; Resolution or Ordinance; Notice to County Election Superintendent; Election - provided, however, that a tax authorized under this part which...
§ 48-8-111.1. Application of Part to Consolidated Government - History. Code 1981, § 48-8-111.1 , enacted by Ga. L....
§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax - History. Code 1981, § 48-8-112 , enacted by Ga. L....
§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers - A tax levied pursuant to this part shall be exclusively...
§ 48-8-114. Sales Tax Return Requirements - Each sales tax return remitting taxes collected under this part...
§ 48-8-115. Disbursement of Tax Proceeds - History. Code 1981, § 48-8-115 , enacted by Ga. L....
§ 48-8-116. Tax Credits - Where a local sales or use tax has been paid...
§ 48-8-117. Inapplicability of Tax to Certain Sales of Tangible Personal Property Outside Taxing County - No tax provided for in this part shall be imposed...
§ 48-8-118. “Building and Construction Materials” Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials - History. Code 1981, § 48-8-118 , enacted by Ga. L....
§ 48-8-119. Promulgation of Rules and Regulations by Commissioner - The commissioner shall have the power and authority to promulgate...
§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt - History. Code 1981, § 48-8-121 , enacted by Ga. L....
§ 48-8-122. Record of Projects on Which Tax Proceeds Are Used; Annual Reporting and Newspaper Publication of Report - The governing authority of the county and the governing authority...
§ 48-8-123. Modification of Projects Approved by Referendum Which Have Become Infeasible in Connection With County Special Purpose Local Option Sales and Use Tax - Click to view “( ) YES Shall the capital outlay...
§ 48-8-124. Enforcement - The superior courts of this state shall have jurisdiction to...
Part 2 - Sales Tax for Educational Purposes (Esplost)
§ 48-8-140. Authority for and Legislative Intent of Part - This part is enacted pursuant to the authority of Article...
§ 48-8-141. Manner of Imposition of Tax; Report; Rate - History. Code 1981, § 48-8-141 , enacted by Ga. L....
§ 48-8-142. Issuance of General Obligation Debt in Conjunction With Tax; Required Contents of Resolution and Ballot - If general obligation debt is to be issued in conjunction...
§ 48-8-143. Distribution of Sales Tax for Educational Purposes - The net proceeds of the sales tax for educational purposes...
§ 48-8-144. Local Charter Schools and State Chartered Special Schools as Capital Outlay Project - History. Code 1981, § 48-8-144 , enacted by Ga. L....
Article 3A - Uniform Sales and Use Tax Administration
§ 48-8-160. Short Title - This article shall be known and may be cited as...
§ 48-8-161. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-8-162. Authorization to Enter Streamlined Sales and Use Tax Agreement With Other States - The department is authorized to enter into the Streamlined Sales...
§ 48-8-163. Effect Upon Other Statutory Provisions - No provision of the agreement authorized by this article in...
§ 48-8-164. Purpose - The agreement authorized by this article is an accord among...
§ 48-8-165. Benefit Is to the State; No Individual Right to Challenge or Contest Application - History. Code 1981, § 48-8-165 , enacted by Ga. L....
§ 48-8-166. Certified Service Provider as Agent of Seller; Responsibility for Proper Functioning of Automated Systems; Failure to Meet Performance Standards by Sellers of Proprietary Systems - History. Code 1981, § 48-8-166 , enacted by Ga. L....
§ 48-8-167. Member of Streamlined Sales Tax Governing Board - The Georgia members of the Streamlined Sales Tax Governing Board...
Article 4 - Water and Sewer Projects and Costs Tax (Most)
§ 48-8-200. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-8-201. Intergovernmental Contract for Distribution of Tax Proceeds; Approval of Referendum by Voters; Cap on Aggregate Amount of Tax; Rate - History. Code 1981, § 48-8-201 , enacted by Ga. L....
§ 48-8-202. Requirement of Municipal Ordinance or Resolution Authorizing Tax; Voter Approval; Form for Ballot - Click to view Click to view “( ) YES Shall...
§ 48-8-203. Imposition of Tax Following Approval; Termination of Tax - History. Code 1981, § 48-8-203 , enacted by Ga. L....
§ 48-8-204. Administration and Collection of Tax; Deduction - A tax levied pursuant to this article shall be exclusively...
§ 48-8-205. Identification of Location of Retail Establishment When Submitting Sales and Use Tax Return - Each sales and use tax return remitting sales and use...
§ 48-8-206. Disbursement of Proceeds - The proceeds of the tax collected by the commissioner in...
§ 48-8-207. Payment of Tax on Personal Property in Another Local Tax Jurisdiction; Collection of Difference - Where a local sales or use tax has been paid...
§ 48-8-208. No Tax on Products Ordered and Delivered Outside Geographical Area of Municipality - No tax provided for in this article shall be imposed...
§ 48-8-209. No Tax on Construction Materials Included in Bid Prior to Approval of Additional Tax - No tax provided for in this article shall be imposed...
§ 48-8-210. Commissioner Authorized to Issue Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-211. Impact on Other Taxes - The tax authorized by this article shall be in addition...
§ 48-8-212. Utilization of Tax Proceeds by Municipality; Record Keeping; Use for General Obligation Debt - History. Code 1981, § 48-8-212 , enacted by Ga. L....
Article 5 - Special District Transportation Sales and Use Tax (Tsplost)
Part 1 - In General
§ 48-8-240. Findings; Purpose - The local governments of the State of Georgia are of...
§ 48-8-241. Creation of Special Districts; Tax Rate - The tax imposed pursuant to this article shall only be...
§ 48-8-242. Definitions - As used in this article, the term: Any cost, obligation,...
§ 48-8-243. Criteria for Development of Investment List of Projects and Programs; Report; Gridlock - If a roundtable does not approve the original draft investment...
Part 2 - Election, Imposition, and Procedures
§ 48-8-244. Election; Ballot - Click to view “( ) YES Shall County’s transportation system...
§ 48-8-244.1. Effect of Special District Levy on State Allocation of Funds Under Code Section 32-5-27 - The approval of the levy of the special district transportation...
§ 48-8-245. Collection of Tax; Cessation of Tax - History. Code 1981, § 48-8-245 , enacted by Ga. L....
§ 48-8-246. Collection and Administration of Tax by State Revenue Commissioner - A tax levied pursuant to this article shall be exclusively...
§ 48-8-247. Remittance of Taxes - Each sales tax return remitting taxes collected under this article...
§ 48-8-248. Disbursement of Proceeds - The proceeds of the tax collected by the state revenue...
§ 48-8-249. Use of Proceeds Within Special District Exclusively for Projects on Approved Investment List; Contracts - Upon entering into contracts with the Department of Transportation or...
§ 48-8-250. Report - Not later than December 15 of each year, the state...
§ 48-8-251. Citizens Review Panel; Membership; Vacancy; Recommendations; Report - History. Code 1981, § 48-8-251 , enacted by Ga. L....
§ 48-8-252. Tax Paid in Another Jurisdiction - Where a special district transportation sales and use tax under...
§ 48-8-253. Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery - No tax provided for in this article shall be imposed...
§ 48-8-254. “Building and Construction Materials” Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials - History. Code 1981, § 48-8-254 , enacted by Ga. L....
§ 48-8-255. Authority to Promulgate Rules and Regulations - Subject to the approval of the House and Senate Transportation...
§ 48-8-256. Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds - The tax authorized by this article shall not be subject...
Article 5A - Special District Mass Transportation Sales and Use Tax
§ 48-8-260. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-8-261. Creation of Special Districts; Imposition of Taxes - may, by following the procedures required by this part, impose...
§ 48-8-262. Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required - History. Code 1981, § 48-8-262 , enacted by Ga. L....
§ 48-8-263. Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt - Click to view Click to view “() YES Shall a...
§ 48-8-264. Timing of Tax - History. Code 1981, § 48-8-264 , enacted by Ga. L....
§ 48-8-264.1. Time for Holding Referendums Imposing Taxation - On and after July 1, 2022, notwithstanding any provision of...
§ 48-8-265. Administration and Collection of Tax - A tax levied pursuant to this part shall be exclusively...
§ 48-8-266. Required Information on Sales Tax Return - Each sales tax return remitting taxes collected under this part...
§ 48-8-267. Procedure for Disbursement of Proceeds From Taxation - History. Code 1981, § 48-8-267 , enacted by Ga. L....
§ 48-8-268. Impact of Tax Upon Other Funding and Budgeting Considerations - History. Code 1981, § 48-8-268 , enacted by Ga. L....
§ 48-8-269. Exemption From Taxation - History. Code 1981, § 48-8-269 , enacted by Ga. L....
§ 48-8-269.1. Credit for Other Taxes Paid in Calculating Taxes Due - Where a local sales or use tax has been paid...
§ 48-8-269.2. Delivery Outside of Geographical Area - No tax shall be imposed upon the sale of tangible...
§ 48-8-269.3. Commissioner’s Authority to Promulgate Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-269.4. Impact on Other Taxes - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-269.5. Accounting Required; Record-Keeping Requirements - History. Code 1981, § 48-8-269.5 , enacted by Ga. L....
§ 48-8-269.6. Annual Publication of Report - Not later than December 31 of each year, the governing...
Part 2 - Metropolitan County Special Districts
§ 48-8-269.7. Levy of a Tax for Transportation Purposes in Metropolitan County Special Districts - History. Code 1981, § 48-8-269.7 , enacted by Ga. L....
§ 48-8-269.8. Part of Metropolitan County Special District Outside Boundaries of Metropolitan Municipality Special District - History. Code 1981, § 48-8-269.8 , enacted by Ga. L....
§ 48-8-269.9. Ballot Measure - Click to view Click to view “( ) YES Shall...
§ 48-8-269.10. Procedures, Conditions, and Limitations for Imposition of Tax - History. Code 1981, § 48-8-269.10 , enacted by Ga. L....
§ 48-8-269.11. Administration and Collection by Commissioner - A tax levied pursuant to this part shall be exclusively...
§ 48-8-269.12. Remission of Taxes Collected; Location of Each Retail Establishment - Each sales tax return remitting taxes collected under this part...
§ 48-8-269.13. Disbursement of Proceeds - The proceeds of the tax collected by the commissioner in...
§ 48-8-269.14. Allocation or Balancing of State and Federal Funds - History. Code 1981, § 48-8-269.14 , enacted by Ga. L....
§ 48-8-269.15. Tax Imposed - History. Code 1981, § 48-8-269.15 , enacted by Ga. L....
§ 48-8-269.16. Credit for Taxes Paid in Another Tax Jurisdiction - Where a local sales or use tax has been paid...
§ 48-8-269.17. No Tax Upon Sale of Tangible Personal Property Ordered and Delivered Outside Tax Jurisdiction Under Certain Conditions - No tax shall be imposed upon the sale of tangible...
§ 48-8-269.18. Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-269.19. Tax Authorized in Addition to Other Local Sales and Use Taxes - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-269.20. Proceeds to Be Used Exclusively for Transportation Purposes; General Obligation Debt; Intergovernmental Agreement; Resolution - History. Code 1981, § 48-8-269.20 , enacted by Ga. L....
§ 48-8-269.21. Publication of Nontechnical Report Showing Costs and Expenditures for Each Purpose for Which Tax Imposed - Not later than December 31 of each year, the governing...
Part 3 - Metropolitan Municipality Special Districts
§ 48-8-269.22. Creation of 159 Special Districts Conterminous With Geographical Boundary of Each County; Applicability - History. Code 1981, § 48-8-269.22 , enacted by Ga. L....
§ 48-8-269.23. Transportation Special Purpose Local Option Sales and Use Tax - History. Code 1981, § 48-8-269.23 , enacted by Ga. L....
§ 48-8-269.24. Ballot Measure - Click to view “If imposition of the tax is approved...
§ 48-8-269.25. Procedures, Conditions, and Limitations for Imposition of Tax - History. Code 1981, § 48-8-269.25 , enacted by Ga. L....
§ 48-8-269.26. Administration and Collection by Commissioner - A tax levied pursuant to this part shall be exclusively...
§ 48-8-269.27. Remission of Taxes Collected; Location of Each Retail Establishment - Each sales tax return remitting taxes collected under this part...
§ 48-8-269.28. Disbursement of Tax Proceeds - The proceeds of the tax collected by the commissioner in...
§ 48-8-269.29. Allocation or Balancing of State and Federal Funds - History. Code 1981, § 48-8-269.29 , enacted by Ga. L....
§ 48-8-269.30. Tax Imposed - History. Code 1981, § 48-8-269.30 , enacted by Ga. L....
§ 48-8-269.31. Credit for Taxes Paid in Another Tax Jurisdiction - Where a local sales or use tax has been paid...
§ 48-8-269.32. No Tax Upon Sale of Tangible Personal Property Ordered and Delivered Outside Tax Jurisdiction Under Certain Conditions - No tax shall be imposed upon the sale of tangible...
§ 48-8-269.33. Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-269.34. Tax Authorized in Addition to Other Local Sales and Use Taxes - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-269.35. Proceeds to Be Used Exclusively for Transportation Purposes; General Obligation Debt; Resolution - History. Code 1981, § 48-8-269.35 , enacted by Ga. L....
§ 48-8-269.36. Publication of Nontechnical Report Showing Costs and Expenditures for Each Purpose for Which Tax Imposed - Not later than December 31 of each year, the governing...
Article 5B - Special Districts for Transit Purposes (Transit Splost)
§ 48-8-269.40. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-8-269.41. Transit Special Purpose Local Option Sales and Use Tax - History. Code 1981, § 48-8-269.41 , enacted by Ga. L....
§ 48-8-269.42. Referendum on Taxes; Impact of Passage of Resolution - Prior to the issuance of any call for the referendum...
Part 2 - Neighboring Counties and Special Districts Outside Nonattainment Areas
§ 48-8-269.43. Notice for the Referendum; Meeting; Requirements for Intergovernmental Agreements; Requirements for Resolutions; Unanimous Approval - History. Code 1981, § 48-8-269.43 , enacted by Ga. L....
§ 48-8-269.44. Ballot Language; Conduct of Election; Impact of Approval or Rejection of Question - Click to view “( ) YES Shall a special percent...
Part 3 - Special Districts Within Nonattainment Areas
§ 48-8-269.45. Notice to Local Officials; Approval or Denial of Projects; Requirements for Resolution - History. Code 1981, § 48-8-269.45 , enacted by Ga. L....
§ 48-8-269.46. Ballot Form for Imposition of Tax for Transit Projects; Conduct of Election; Impact of Approval or Rejection of Question - Click to view “( ) YES Shall a special percent...
Part 4 - Procedures for Levy of a Tax for Transit Projects
§ 48-8-269.47. Tax Rate; Procedure for Imposition of Tax - History. Code 1981, § 48-8-269.47 , enacted by Ga. L....
§ 48-8-269.48. Administration and Collection of Tax - A tax levied pursuant to this article shall be exclusively...
§ 48-8-269.49. Sales Tax Return; Requirements - Each sales tax return remitting taxes collected under this article...
§ 48-8-269.50. Disbursement of Proceeds - History. Code 1981, § 48-8-269.50 , enacted by Ga. L....
§ 48-8-269.51. Allocation or Balancing of Funds - History. Code 1981, § 48-8-269.51 , enacted by Ga. L....
§ 48-8-269.52. Exemption From Taxation - History. Code 1981, § 48-8-269.52 , enacted by Ga. L....
§ 48-8-269.53. Tax Credits - Where a local sales or use tax has been paid...
§ 48-8-269.54. Purchases Outside Geographical Area - No tax shall be imposed upon the sale of tangible...
§ 48-8-269.55. Regulatory Authority - The commissioner shall have the power and authority to promulgate...
§ 48-8-269.56. Provisions Create Additional Tax - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-269.57. Exclusive Use of Tax Proceeds; Audits; Payment of Debt - (ii) If the proceeds of the tax are specified to...
§ 48-8-269.58. Annual Reporting to Public via Newspaper - Not later than December 31 of each year, the governing...
Article 6 - Georgia Tourism Development
§ 48-8-270. Short Title - This article shall be known and may be cited as...
§ 48-8-271. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-8-272. Purpose of Article; Legislative Findings - The General Assembly finds and declares that the general welfare...
§ 48-8-273. Tourism Attractions Agreements; Execution; 10-Year Term; Sales and Use Tax Refund; Administrative Regulations - History. Code 1981, § 48-8-273 , enacted by Ga. L....
§ 48-8-274. Standards for Filing Tourism Attraction Project Applications; Analysis of Projects by Independent Consultants; Conditions of Eligibility and Approval - History. Code 1981, § 48-8-274 , enacted by Ga. L....
§ 48-8-275. Authority of Department of Community Affairs to Enter Into Agreements With Approved Companies; Required Terms and Provisions of Agreements - Following approval of a project, the Department of Community Affairs...
§ 48-8-276. Compliance Subject to Review by Department of Community Affairs; Failure to Abide by Terms of Agreement - History. Code 1981, § 48-8-276 , enacted by Ga. L....
§ 48-8-277. Transfer of Rights, Duties, and Obligations to Successor Company - An approved company may, in the discretion of the Governor,...