reglab/housing_qa huggingface dataset:
GA Code § 48-8-36 (2021)
2021 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|§ 48-8-36. 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 represent to the public in any manner directly or indirectly that he or she will absorb all or any part of the tax or that he or she will relieve the purchaser of the payment of all or any part of the tax imposed by this article unless:    The retailer includes in the advertisement that any portion of the tax not paid by the purchaser will be remitted on behalf of the purchaser by the retailer; and   The retailer furnishes the purchaser with written evidence that the retailer will be liable for and pay any tax the purchaser was relieved from paying under this Code section.  If a retailer advertises that any portion of the tax not paid by the purchaser will be remitted on the purchaser's behalf by the retailer, the retailer shall be solely liable for and shall pay that portion of the tax. If a dealer or retailer complies with the provisions of this Code section and pays the absorbed tax over to the commissioner as provided by law, the dealer or retailer shall be deemed to have complied with the provisions of this article requiring collection of the tax from the purchaser or consumer.     (Ga. L. 1951, p. 360, § 12; Ga. L. 1960, p. 153, § 5; Code 1933, § 91A-4514, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 954, § 1/SB 332.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-8-37 (2021)
2021 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|§ 48-8-37. Violation of Code Section 48-8-36; Penalty

  It shall be unlawful for any person to violate Code Section 48-8-36.   Any person who violates Code Section 48-8-36 shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $250.00 or imprisonment in the county jail for not more than three months, or both. Any person who is convicted of a second or subsequent violation of Code Section 48-8-36 shall be punished by a fine of $500.00 and imprisonment for six months.    (Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-9935, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.)    JUDICIAL DECISIONS     Contracts in violation of section not thereby nullified.  - Although this section provides a penalty for absorbing the sales tax, it was designed merely for revenue purposes, not for the protection of the public, and does not impliedly nullify a contract made in contravention of this section. Chilivis v. Rogers Oil Co., 135 Ga. App. 176, 217 S.E.2d 179 (1975).    RESEARCH REFERENCES     Am. Jur. 2d.  - 67B Am. Jur. 2d, Sales and Use Taxes, § 222.
GA Code § 48-8-38 (2021)
2021 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|§ 48-8-38. Burden of Proof on Seller as to Taxability; Certificate That Property Purchased for Resale; Requirements of Purchaser Having Certificate; Contents; Proof of Claimed Exemption

  All gross sales of a retailer are subject to the tax imposed by this article until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail shall be upon the person who makes the sale unless such person, in good faith, takes from the purchaser a certificate stating that the property is purchased for resale or is otherwise tax exempt.   The certificate relieves the seller from the burden of proof as provided in subsection (a) of this Code section if the seller acquires from the purchaser a properly completed certificate taken in good faith. A properly completed certificate taken in good faith means a seller shall obtain a certificate:   That is fully completed, including, but not limited to, the name, address, sales tax number, and signature of the taxpayer when required;   In a form appropriate for the type of exemption claimed;   Claiming an exemption that was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced;   Claiming an exemption that could be applicable to the item being purchased; and   Claiming an exemption that is reasonable for the purchaser's type of business.     The certificate relieves the seller from the burden of proof on sales for resale as provided in subsection (a) of this Code section if the seller acquires from the purchaser a properly completed certificate, taken in good faith, from a purchaser who:   Is engaged in the business of selling tangible personal property;   Has a valid sales tax registration number at the time of purchase and has listed his or her sales tax number on the certificate; and   At the time of purchasing the tangible personal property, the seller has no reason to believe that the purchaser does not intend to resell it in his or her regular course of business.     The certificate shall include such information as is determined by the commissioner and is signed by the purchaser if it is a paper exemption certificate.   A seller shall obtain the same information for proof of a claimed exemption regardless of the medium in which the transaction occurred.    (Ga. L. 1951, p. 360, §§ 5-7; Code 1933, § 91A-4507, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 94; Ga. L. 2010, p. 662, § 10/HB 1221; Ga. L. 2011, p. 38, § 5/HB 168; Ga. L. 2013, p. 7, § 6/HB 266.)    JUDICIAL DECISIONS
GA Code § 48-8-40 (2021)
2021 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|§ 48-8-40. Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods

 If a purchaser gives a certificate with respect to the purchase of fungible goods and after giving the certificate commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.   (Ga. L. 1951, p. 360, § 9; Code 1933, § 91A-4509, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-8-41 (2021)
2021 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|§ 48-8-41. 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 in any case, the person raising the issue shall furnish the Attorney General with a copy of the initial pleading in which the issue is raised. The Attorney General shall acknowledge receipt of the pleading and his acknowledgment shall be filed in the court in which the case is pending. Any judgment rendered in a case in which the acknowledgment has not been filed shall be void and of no effect.   (Ga. L. 1951, p. 360, § 12; Ga. L. 1953, Jan.-Feb. Sess., p. 197, § 1; Code 1933, § 91A-4512.1, enacted by Ga. L. 1979, p. 5, § 96.)    JUDICIAL DECISIONS
GA Code § 48-8-42 (2021)
2021 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|§ 48-8-42. 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

  This article shall not apply with respect to the use, consumption, distribution, or storage of tangible personal property in this state upon which a like tax equal to or greater than the amount imposed by this article has been paid in another state. The proof of payment of the tax shall be determined according to rules and regulations made by the commissioner. If the amount of tax paid in another state is less than the amount of tax imposed by this article, the dealer shall pay to the commissioner an amount sufficient to make the tax paid in the other state and in this state equal to the amount imposed by this article.   Except as provided in this subsection, no credit shall be given under this Code section for taxes paid in another state if the other state does not grant like credit for taxes paid in this state. Credit in the amount of tax actually paid in a state which does not grant like credit for taxes paid in this state shall be given up to the amount of the like tax due in this state only with respect to any use in the other state of tangible personal property by a manufacturer or fabricator in fulfillment of a bona fide written contract to furnish the property and perform services relative to the property in the other state when the property was manufactured or fabricated in this state exclusively for use by the manufacturer or fabricator as a contractor in fulfillment of the contract.    (Ga. L. 1951, p. 360, § 10; Ga. L. 1953, Nov.-Dec. Sess., p. 369, § 1; Ga. L. 1976, p. 469, § 1; Code 1933, § 91A-4510, enacted by Ga. L. 1978, p. 309, § 2.)   Law reviews.   - 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).    JUDICIAL DECISIONS
GA Code § 48-8-43 (2021)
2021 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|§ 48-8-43. Disposition of Taxes Collected in Excess of 4 Percent

 When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer.   (Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 62, § 7.)
GA Code § 48-8-44 (2021)
2021 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|§ 48-8-44. 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 of trades as a credit or partial payment on the sale of new and used articles, the tax imposed by this article shall be paid on the value of the new or used articles less the credits for the used articles.   (Ga. L. 1951, p. 360, § 13; Code 1933, § 91A-4517, enacted by Ga. L. 1978, p. 309, § 2.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-8-46 (2021)
2021 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|§ 48-8-46. 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 imposed by this article sells out his business or stock of goods or equipment or quits the business, he shall make a final return and payment within 15 days after the date of selling or quitting the business. The dealer's successor or assigns, if any, shall withhold a sufficient amount of the purchase money to cover the amount of the taxes, interest, and penalties due and unpaid until the former owner produces either a receipt from the commissioner showing that the taxes, interest, and penalties have been paid or a certificate from the commissioner stating that no sales and use taxes, interest, or penalties are due. If the purchaser of a business or stock of goods or equipment fails to withhold the purchase money as required by this Code section, he shall be personally liable for the payment of any sales and use taxes, interest, and penalties accruing and unpaid by any former owner or assignor. The personal liability of the purchaser in such a case shall not exceed the amount of the total purchase money, but the property being transferred shall in all cases be subject to the full amount of the tax lien arising from the delinquencies of the former owner.   (Ga. L. 1951, p. 360, § 15; Ga. L. 1960, p. 153, § 6; Code 1933, § 91A-4519, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 11.)   Law reviews.   - For article, "Common State Tax Pitfalls in the Acquisition or Disposition of Businesses in Georgia," see 22 Ga. St. B. J. 82 (1985).    JUDICIAL DECISIONS
GA Code § 48-8-47 (2021)
2021 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|§ 48-8-47. 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 of the tax imposed by this article, the commissioner may give notice of the amount of the delinquency by registered or certified mail or statutory overnight delivery to all persons having in their possession or under their control any credits or other personal property belonging to the dealer and to all persons owing any debts to the dealer at the time of receipt by them of the notice. In lieu of registered or certified mail or statutory overnight delivery, the notice may be served and the recipient may acknowledge service thereof by telephonic facsimile transmission or by other means of instantaneous electronic transmission. Thereafter, no person so notified shall transfer or make any other disposition of the credits, other personal property, or debts until the commissioner has consented to a transfer or disposition or until 30 days have elapsed after the receipt of the notice. Each person so notified must advise the commissioner within five days after receipt of the notice of any and all credits, other personal property, or debts in such person's possession, under such person's control, or owing by such person as provided in this Code section.   (Ga. L. 1951, p. 360, § 15; Code 1933, § 91A-4520, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 780, § 4; Ga. L. 2000, p. 1589, § 3.)   Editor's notes.   - Ga. L. 2000, p. 1589, § 16, not codified by the General Assembly, provides that this Act shall apply with respect to notices delivered on or after July 1, 2000.    JUDICIAL DECISIONS
GA Code § 48-8-48 (2021)
2021 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|§ 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; Penalty

  It shall be unlawful for any person to violate Code Section 48-8-46 or 48-8-47.   Any person who violates Code Section 48-8-46 or 48-8-47 shall be guilty of a misdemeanor.    (Ga. L. 1951, p. 360, § 15; Code 1933, § 91A-9936, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-8-51 (2021)
2021 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|§ 48-8-51. 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

    The commissioner may, for good cause, extend the time for making any returns required under this article for not more than 30 days.   No extension granted pursuant to paragraph (1) of this subsection shall be valid unless granted in writing upon written application and only for a period, as appropriate, of not more than 12 consecutive months or four consecutive calendar quarters.   Upon the grant of any extension authorized by this subsection, the dealer shall remit to the commissioner on or before the date the tax would otherwise become due without the grant of the extension an amount which equals not less than 100 percent of the dealer's payment for the corresponding period of the preceding tax year.   No interest shall be charged by reason of the granting of an extension pursuant to this subsection during the first ten days of each extension period. Thereafter, interest shall be collected upon the unpaid balance of the dealer's liability at the rate specified in Code Section 48-2-40.   This subsection shall apply to all extensions granted pursuant to this subsection on or after July 1, 1980, and to all extensions granted pursuant to this subsection and in effect on July 1, 1980.     In the event any dealer fails to make a return and pay the tax as provided by this article or makes a grossly incorrect return or a return that is false or fraudulent, the commissioner shall make an estimate for the taxable period of retail sales of the dealer and the gross proceeds from rentals or leases of tangible personal property by the dealer and shall estimate the cost price of all articles of tangible personal property imported by the dealer for use, consumption, distribution, or storage for use or consumption in this state. Based upon his estimate, the commissioner shall assess and collect the tax, interest, and penalty, as accrued, on the basis of the assessments. The commissioner's assessments shall be considered prima facie correct and the burden to show the contrary shall rest upon the dealer.    (Ga. L. 1951, p. 360, § 16; Code 1933, § 91A-4524, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 28.)    JUDICIAL DECISIONS
GA Code § 48-8-52 (2021)
2021 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|§ 48-8-52. 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 Rental; Collection

    Each dealer required to make a return and pay any tax under this article shall keep and preserve:   Suitable records of the sales and purchases taxable under this article;   Other books of account which are necessary to determine the amount of tax due;   Other information as required by the commissioner; and   For a period of three years, all invoices and other records of goods, wares, merchandise, and other subjects of taxation under this article.     All books, invoices, and other records required to be kept by this subsection shall be open to examination at all reasonable hours by the commissioner or any of his duly authorized agents.     In the event the dealer has imported tangible personal property and fails to produce an invoice showing the purchase price of each article subject to tax or if the invoice does not reflect the true or actual purchase price, the commissioner shall ascertain in any manner feasible the true purchase price and shall assess and collect the tax with interest and penalties as accrued on the true purchase price as assessed by the commissioner. The assessment so made shall be considered prima facie correct and the burden to show the contrary shall rest upon the dealer.   In the case of the lease or rental of tangible personal property when the consideration reported by the dealer does not, in the judgment of the commissioner, represent the true or actual consideration, the commissioner may fix the true or actual consideration and collect the tax on the consideration in the same manner as provided in Code Section 48-8-51, with interest and penalties as accrued.    (Ga. L. 1951, p. 360, § 16; Ga. L. 1953, Jan.-Feb. Sess., p. 200, § 1; Code 1933, § 91A-4525, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2010, p. 662, § 15/HB 1221.)    JUDICIAL DECISIONS    Editor's notes.   - In light of the similarity of the statutory provisions, decisions under Ga. L. 1951, p. 360, § 17, which was subsequently repealed but was succeeded by provisions in this Code section, are included in the annotations for this Code section.
GA Code § 48-8-53 (2021)
2021 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|§ 48-8-53. Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner

 Each wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether the sales are for cash or on terms of credit. The record shall contain the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. These records shall be kept for a period of three years and shall be open to inspection by the commissioner or his duly authorized deputies, agents, and assistants at all reasonable hours during the day.   (Ga. L. 1951, p. 360, § 16; Code 1933, § 91A-4526, enacted by Ga. L. 1978, p. 309, § 2.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-8-54 (2021)
2021 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|§ 48-8-54. Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty

  It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept by Code Section 48-8-53 or to fail to permit an inspection of the records by the commissioner as provided in Code Section 48-8-53.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1951, p. 360, § 16; Code 1933, § 91A-9937, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-8-56 (2021)
2021 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|§ 48-8-56. Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection

 The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.   (Ga. L. 1951, p. 360, § 19; Ga. L. 1952, p. 334, § 2; Code 1933, § 91A-4529, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 734, § 8.)    RESEARCH REFERENCES