reglab/housing_qa huggingface dataset:
GA Code § 48-8-94 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2 - Joint County and Municipal Sales and Use Tax (Lost)|§ 48-8-94. Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy

  As used in this Code 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.   No tax provided for in Code Section 48-8-82 shall be imposed by a county or municipality upon 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 approval of the levy of the tax by the county or municipality and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.    (Ga. L. 1978, p. 1678, § 1; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4615, enacted by Ga. L. 1979, p. 446, § 2.)    RESEARCH REFERENCES     Am. Jur. 2d.  - 67B Am. Jur. 2d, Sales and Use Taxes, §§ 103, 120.
GA Code § 48-8-95 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2 - Joint County and Municipal Sales and Use Tax (Lost)|§ 48-8-95. Authorization of Commissioner to Promulgate Rules and Regulations

 The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this article.   (Ga. L. 1975, p. 984, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4611, enacted by Ga. L. 1979, p. 446, § 2.)    RESEARCH REFERENCES
GA Code § 48-8-160 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 48-8-160. Short Title

 This article shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act."    (Code 1981, §48-8-160, enacted by Ga. L. 2004, p. 410, § 8.)
GA Code § 48-8-161 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 48-8-161. Definitions

 As used in this article, the term:    "Agent" means a person appointed by a seller to represent the seller before the member states.   "Agreement" means the Streamlined Sales and Use Tax Agreement.   "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.   "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.   "Model 1 seller" means a seller registered under the agreement that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.   "Model 2 seller" means a seller registered under the agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.   "Model 3 seller" means a seller registered under the agreement that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.   "Model 4 seller" means a seller that is not a Model 1 seller, a Model 2 seller, or a Model 3 seller.   "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.   "Sales tax" means the taxes levied under this chapter.   "Seller" means any person making sales, leases, or rentals of personal property or services.   "State" means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.   "Use tax" means the taxes levied under this chapter.     (Code 1981, §48-8-161, enacted by Ga. L. 2004, p. 410, § 8; Ga. L. 2010, p. 662, § 26/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2014, p. 866, § 48/SB 340.)
GA Code § 48-8-162 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 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 and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this Code section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department, or its designee, is authorized to represent this state before the other states that are signatories to the agreement.    (Code 1981, §48-8-162, enacted by Ga. L. 2004, p. 410, § 8.)   Law reviews.   - For article, "Revenue and Taxation: Sales and Use Taxes," see 35 Ga. St. U.L. Rev. 187 (2018).
GA Code § 48-8-163 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 48-8-163. Effect Upon Other Statutory Provisions

 No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.    (Code 1981, §48-8-163, enacted by Ga. L. 2004, p. 410, § 8.)
GA Code § 48-8-164 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 48-8-164. Purpose

 The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.    (Code 1981, §48-8-164, enacted by Ga. L. 2004, p. 410, § 8.)
GA Code § 48-8-165 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 48-8-165. Benefit Is to the State; No Individual Right to Challenge or Contest Application

  The agreement authorized by this article binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.   Consistent with subsection (a) of this Code section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.   No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.     (Code 1981, §48-8-165, enacted by Ga. L. 2004, p. 410, § 8.)    JUDICIAL DECISIONS
GA Code § 48-8-166 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 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

  A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this Code section. A seller that contracts with a certified service provider is not liable to the state for sales or use taxes due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.   A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of taxes attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.   A seller that has a proprietary system for determining the amount of taxes due on transactions and has signed an agreement establishing a performance standard for that system is liable to the state for the failure of the system to meet the performance standard.     (Code 1981, §48-8-166, enacted by Ga. L. 2004, p. 410, § 8.)
GA Code § 48-8-167 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3A - Uniform Sales and Use Tax Administration|§ 48-8-167. Member of Streamlined Sales Tax Governing Board

 The Georgia members of the Streamlined Sales Tax Governing Board shall be a member of the House of Representatives appointed by the Speaker of the House of Representatives, a member of the Senate appointed by the President Pro Tempore of the Senate, and a designee of the commissioner.    (Code 1981, §48-8-167, enacted by Ga. L. 2010, p. 662, § 27/HB 1221.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2010, Code Section 48-7-167, as enacted by Ga. L. 2010, p. 662, § 27, was redesignated as Code Section 48-8-167.
GA Code § 48-8-200 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 48-8-200. Definitions

 As used in this article, 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.   "Dealer" means a dealer as defined in Code Section 48-8-2.   "Municipality" means:   A municipality in which the average waste-water flow of such municipality is not less than 85 million gallons per day; or   A municipality that operates a waste-water system that interconnects with the waste-water system of a municipality that has an average waste-water flow that is not less than 85 million gallons per day.     "Water and sewer projects and costs" means:   Any capital outlay project or projects for the development, storage, treatment, purification, or distribution of water;   Any capital outlay project or projects for storm-water and sewage collection and disposal systems;     With respect to any project or projects provided for under subparagraph (A) or (B) of this paragraph:     Any cost of project or cost of any project as defined under paragraph (3) of Code Section 50-23-4; and   Any maintenance and operation costs.   In no event shall any expenditure of tax proceeds pursuant to this subparagraph exceed annually an amount equal to the annual debt service payments of such municipality with respect to revenue bond indebtedness incurred for drinking water projects and storm-water and sewage collection and disposal projects; or     Any combination of any of the foregoing.       (Code 1981, §48-8-200, enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2010, p. 662, § 28/HB 1221; Ga. L. 2021, p. 654, § 1/HB 160.)
GA Code § 48-8-204 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 48-8-204. Administration and Collection of Tax; Deduction

 A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the municipality imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter except that the sales and use tax provided in this article shall be applicable to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or in behalf of the municipality or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section 48-8-50.    (Code 1981, §48-8-204, enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2007, p. 309, § 11/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 31/HB 1221.)
GA Code § 48-8-205 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 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 taxes collected under this article shall separately identify the location of each retail establishment at which any of the sales and use taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all sales and use taxes imposed by this article are collected and distributed according to situs of sale.    (Code 1981, §48-8-205, enacted by Ga. L. 2004, p. 69, § 7.)
GA Code § 48-8-206 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 48-8-206. Disbursement of Proceeds

 The proceeds of the tax collected by the commissioner in each municipality under this article shall be disbursed as soon as practicable after collection as follows:    One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and   The remaining proceeds of the tax shall be distributed to the governing authority of the municipality imposing the tax.     (Code 1981, §48-8-206, enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2005, p. 60, § 48/HB 95.)
GA Code § 48-8-207 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 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 with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this article, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this article. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the tax imposed under this article for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the municipality or in a special district which includes the municipality; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, then against the tax levied under Article 3 of this chapter, if applicable, then against the tax levied under Article 2A of this chapter, if applicable, and then against the tax levied under this article.    (Code 1981, §48-8-207, enacted by Ga. L. 2004, p. 69, § 7.)
GA Code § 48-8-208 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 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 upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the municipality in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.    (Code 1981, §48-8-208, enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2012, p. 580, § 22/HB 865.)
GA Code § 48-8-209 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 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 upon 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 the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.    (Code 1981, §48-8-209, enacted by Ga. L. 2004, p. 69, § 7.)
GA Code § 48-8-210 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 48-8-210. Commissioner Authorized to Issue Rules and Regulations

 The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this article.    (Code 1981, §48-8-210, enacted by Ga. L. 2004, p. 69, § 7.)
GA Code § 48-8-211 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 4 - Water and Sewer Projects and Costs Tax (Most)|§ 48-8-211. Impact on Other Taxes

 The tax authorized by this article shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a municipality to impose the tax authorized by this article and the imposition of the tax authorized by this article shall not affect the imposition of any otherwise authorized local sales and use tax within the county, municipality, or special district.    (Code 1981, §48-8-211, enacted by Ga. L. 2004, p. 69, § 7.)
GA Code § 48-8-270 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-270. Short Title

 This article shall be known and may be cited as the "Georgia Tourism Development Act."    (Code 1981, §48-8-270, enacted by Ga. L. 2011, p. 302, § 2/HB 234.)
GA Code § 48-8-272 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-272. Purpose of Article; Legislative Findings

 The General Assembly finds and declares that the general welfare and material well-being of the citizens of this state depend in large measure upon the development of tourism in the state; that it is in the best interest of this state to induce the creation of tourism attractions or expansion of existing tourism attractions within this state in order to advance the public purposes of relieving unemployment by preserving and creating jobs that would not exist if not for the sales and use tax refund offered by the State of Georgia to approved companies and preserving and creating sources of tax revenues for the support of public services provided by the state; that the purposes to be accomplished under the provisions of this article are proper governmental and public purposes for which public moneys may be expended; and that the inducement of the creation of tourism attraction projects is of paramount importance to the economy of the state, mandating that the provisions of this article are to be liberally construed and applied in order to advance public purposes.    (Code 1981, §48-8-272, enacted by Ga. L. 2011, p. 302, § 2/HB 234.)