reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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

(a)
The commissioner may require any dealer whom the commissioner finds, after notice and the opportunity for a hearing, to have been chronically delinquent or chronically in default under this article to execute and file with the commissioner a good and valid bond with a surety company authorized to do business in this state, or may require legal securities, in an amount of not less than $1,000.00 nor more than $10,000.00 as determined by the commissioner and in the manner deemed proper by the commissioner.
(b)
The commissioner may sell any security deposited with him pursuant to this article at public auction if it is deemed necessary to do so in order to recover any tax or any amount required to be collected plus penalty and interest due. Notice of the sale may be served upon the delinquent dealer either in person or by mail or upon the person who deposited the security either in person or by mail. If the service is made by mail, it shall be in the manner prescribed for service of notice of assessment and shall be addressed to the person at his address as it appears in the records of the commissioner. If service is made other than by mail, notice of sale may be served personally by any duly authorized agent of the commissioner.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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

(a)
(1)
As used in this subsection, the term "return allowance" means the amount of the sales price or purchase price refunded by the dealer to the purchaser in cash or credit. No credit shall be allowed to the dealer under this subsection for taxes collected by such dealer from the purchaser unless the taxes collected have been returned by the dealer to the purchaser.
(2)
When property sold is subsequently returned by agreement to the dealer by the purchaser, the dealer shall be entitled to credit for the tax imposed by this article with respect to the return allowance, in the manner prescribed by the commissioner, as follows:
(A)
The dealer in the original return for the taxable period in which the return of the property is allowed may deduct from the dealer's gross sales the amount of the return allowance; or
(B)
When a dealer has retired from business and has filed a final return, a claim for refund of the tax for which the dealer would be entitled to credit under this subsection may be filed within the time and in the manner prescribed under Code Section
48-2-35
.
(b)
The commissioner shall make available to dealers all necessary forms for filing returns and instructions to ensure a full collection from dealers and an accounting for the taxes due. Failure of any dealer to secure the commissioner's forms shall not relieve the dealer from the payment of the tax at the time and in the manner provided in this article.
(c)
The commissioner shall promulgate any rules and regulations necessary to implement this Code section.
Amended by 2010 Ga. Laws 507,§ 16, eff. 7/1/2011.
Amended by 2006 Ga. Laws 508,§ 5, eff. 4/19/2006.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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

(a)
(1)
Every person desiring to engage in or conduct business as a seller or dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business.
(2)
Each person whose business extends into more than one county shall be required to secure only one certificate of registration under this article. The certificate of registration shall cover all operations of the company throughout this state.
(b)
Every application for a certificate of registration shall be made upon a form prescribed by the commissioner and shall contain the name under which the applicant transacts or intends to transact business, the location of his place or places of business, and such other information as the commissioner may require. Except for sellers or dealers who register with the Streamlined Sales Tax Governing Board, the application shall be signed:
(1)
If the owner is an individual, by the individual;
(2)
In the case of an association or partnership, by a member or partner; or
(3)
In the case of a corporation, by an executive officer or some other person specifically authorized by the corporation to sign the application. Written evidence of this authority to sign shall be attached to the application.
(c)
When the required application has been made, the commissioner shall issue to the applicant a separate certificate of registration for each place of business within the state. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the certificate. The certificate shall be conspicuously displayed at all times at the place for which the certificate is issued.
(d)
A seller whose certificate of registration has been previously suspended or revoked shall pay the commissioner a fee of $1.00 for the renewal or issuance of a certificate of registration.
Amended by 2010 Ga. Laws 507,§ 17, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-60 - Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty

(a)
It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section
48-8-59
after a certificate of registration has been suspended or revoked.
(b)
Each officer of a corporation which engages in business in violation of subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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 property from other states or foreign countries for use or consumption or for storage for use or consumption in this state, if not already registered as dealers under Code Section
48-8-59
, shall at the time and in the manner required by rules and regulations of the commissioner obtain from the commissioner a certificate of registration and shall file returns and pay the applicable use tax on the tangible personal property.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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 this article or with any rule or regulation of the commissioner relating to this article, the commissioner, upon hearing, after giving the person ten days' notice in writing specifying the time and place of hearing and requiring him to show cause why his certificate of registration should not be revoked, may revoke or suspend any one or more of the certificates of registration held by the person. The notice may be served in person or by registered or certified mail or statutory overnight delivery directed to the last known address of the person.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-64 - Time for assessment

The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section
48-2-49
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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 pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the commissioner in affidavit form attached to the return and remittance is made within ten days of due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or of a failure to file a return where willful intent exists to defraud the state of any tax due under this article, a penalty of 50 percent of the tax due shall be assessed.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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 days between the enactment of the rate change and the effective date of such rate change, sellers shall be relieved of liability for failing to collect tax at the new rate if:
(1)
The seller collected tax at the immediately preceding effective rate; and
(2)
The seller's failure to collect at the newly effective rate does not extend beyond 30 days after the date of enactment of the new rate.
The provisions of this Code section do not apply if the commissioner establishes that the seller fraudulently failed to collect at the new rate or solicits purchasers based on the immediately preceding effective rate.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-69 - Purchases from printed catalogs; local jurisdiction boundary changes

(a)
Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogues wherein the purchaser computed the tax based upon local tax rates published in the catalogue only on the first day of a calendar quarter after a minimum of 120 days' notice to sellers.
(b)
For sales and use tax purposes only, local jurisdiction boundary changes are effective only on the first day of a calendar quarter after a minimum of 60 days' notice to sellers.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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 a street address or if a seller or certified service provider is unable to determine the nine-digit ZIP Code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or certified service provider may apply the rate for the five-digit ZIP Code area. For the purposes of this Code section, there is a rebuttable presumption that a seller or certified service provider has exercised due diligence if the seller has attempted to determine the nine-digit ZIP Code designation by utilizing software approved by the Streamlined Sales Tax Governing Board that makes this designation from the street address and the five-digit ZIP Code applicable to a purchase.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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 having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state on state and local tax rates, local boundaries, and taxing jurisdiction assignments.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-72 - Over-collected sales or use tax

(a)
A cause of action against a seller for over-collected sales or use taxes does not accrue until a purchaser has provided written notice to the seller and the seller has had 60 days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request.
(b)
In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if, in the collection of such sales or use taxes, the seller:
(1)
Uses either a provider or a system, including a proprietary system, that is certified by the state; and
(2)
Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 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 for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-74 - Effective date for sales tax rate change

The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:
(1)
For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and
(2)
For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-75 - Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances

(a)
A purchaser shall be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax if:
(1)
A purchaser's seller or certified service provider relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by this state;
(2)
A purchaser holding a direct pay permit relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by this state;
(3)
A purchaser relied on erroneous data provided by this state in the taxability matrix completed by this state; or
(4)
A purchaser using data bases provided by this state relied on erroneous data provided by this state on tax rates, boundaries, or taxing jurisdiction assignments.
(b)
A purchaser shall be relieved from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (a) of this Code section provided that, with respect to reliance on the taxability matrix completed by this state, such relief is limited to the state's erroneous classification in the taxability matrix of terms included in the Library of Definitions as "taxable" or "exempt," "included in sales price," or "excluded from sales price" or "included in the definition" or "excluded from the definition."
Amended by 2014 Ga. Laws 669,§ 48, eff. 4/29/2014.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-76 - Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations

(a)
A seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the Streamlined Sales and Use Tax Agreement is relieved from the obligation to remit uncollected sales tax provided the seller was not so registered in this state in the twelve-month period preceding the effective date of this state's participation in the Streamlined Sales and Use Tax Agreement.
(b)
The relief provided in subsection (a) of this Code section precludes an assessment for uncollected or unpaid sales together with penalty or interest for sales made during the period the seller was not registered in this state, provided that the registration occurs within 12 months of the effective date of this state's participation in the Streamlined Sales and Use Tax Agreement.
(c)
The relief provided in subsection (a) of this Code section shall not be available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes.
(d)
The relief provided in subsection (a) of this Code section shall not be available for sales or use taxes already paid or remitted to this state or to taxes collected by the seller.
(e)
The relief provided in subsection (a) of this Code section is fully effective, absent the seller's fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least 36 months. The statute of limitations applicable to asserting a tax liability is tolled during this 36 month period.
(f)
The relief provided in subsection (a) of this Code section is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-77.1 - Certification of review software by department; relief from liability

(a)
For purposes of this Code section, the definitions as provided in Code Section
48-8-161
shall apply.
(b)
The department shall review software submitted to the Streamlined Sales Tax Governing Board for certification as a Certified Automated System under Section 501 of the Streamlined Sales and Use Tax Agreement. Such review shall include a review to determine that the program accurately reflects the taxability of the product categories included in the program. Upon approval by the department, the state will certify its acceptance of the software to the Streamlined Sales Tax Governing Board.
(c)
The department shall relieve certified service providers and model 2 sellers from liability to the state and local jurisdictions in the state for not collecting sales or use taxes resulting from the certified service provider or model 2 seller relying on the certification provided by the state.
(d)
The department shall provide relief from liability to certified service providers for not collecting sales and use taxes in the same manner as provided to sellers under Code Section
48-8-38
.
(e)
If the department determines that an item or transaction is incorrectly classified as to the item or transaction's taxability, the department shall notify the certified service providers or model 2 sellers of the incorrect classification. The certified service provider or model 2 seller shall have ten days to revise the classification after receipt of notice from the department of the determination.
Added by 2011 Ga. Laws 46,§ 9, eff. 4/27/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 1 - STATE SALES AND USE TAX (§§ 48-8-1 — 48-8-78) › Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT (§§ 48-8-30 — 48-8-78) › Section 48-8-78 - Freight and logistics projects defined; use of appropriated funds; lack of funding; accounting

(a)
For purposes of this Code section, the term "freight and logistics projects" means any project for capital construction and maintenance on freight rail assets owned or leased by a common carrier regulated by the United States Surface Transportation Board and found to be an expenditure of ample consideration for a substantial public benefit pursuant to subsection (f) of Code Section
32-2-41.3
.
(b)
It is the intention of the General Assembly, subject to appropriations, that the funds collected under this article upon the retail purchase, retail sale, rental, storage, use, or consumption of fuel to a contract or common carrier regulated by the United States Surface Transportation Board for use exclusively in the operation of locomotives by such carrier shall be appropriated to the Department of Transportation for use exclusively on freight and logistics projects located on or connected to publicly owned roads. Such appropriation shall be allocated for freight and logistics projects, including administration costs, consistent with the Georgia Freight Railroad Program as established by Code Section
32-2-41.3
. Such allocation shall take into consideration the total track miles operated within the state by a common carrier and any other factors as determined appropriate by the commissioner.
(c)
If at any time the funds collected as described in subsection (b) of this Code section are ever not appropriated for two consecutive or nonconsecutive fiscal years to freight and logistics projects, as determined by the House Budget and Research Office and the Senate Budget and Evaluation Office, then the tax levied and imposed upon the retail purchase, retail sale, storage, use, or consumption of fuel to a contract or common carrier regulated by the United States Surface Transportation Board for the exclusive use in the operation of locomotives shall be reduced by 50 percent. Upon the conclusion of a third fiscal year in which an amount is not so appropriated, this Code section shall stand repealed and reserved and such sales and use tax shall cease to be collected, on the date the appropriations Act for such fiscal year becomes effective. Such budget offices shall certify any such lack of appropriation to the Code Revision Commission for purposes of updating the Code in accordance with this subsection.
(d)
The Department of Transportation shall prepare, by February 1 of each year, an accounting of the funds received pursuant to this Code section and expended. The report shall be made available to the Senate Transportation Committee, the House Committee on Transportation, and to members of the public upon request.
Amended by 2024 Ga. Laws 588,§ 6, eff. 7/1/2024.
Added by 2021 Ga. Laws 224,§ 7, eff. 7/1/2021.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-80 - "Qualified municipality" defined

As used in this article, the term "qualified municipality" means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which provide at least three of the following services:
(1)
Water;
(2)
Sewage;
(3)
Garbage collection;
(4)
Police protection;
(5)
Fire protection; or
(6)
Library.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-81 - Creation of special districts

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 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

(a)
When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article within a special district, the county whose geographical boundary is conterminous with that of the special district and each qualified municipality located wholly or partially within the special district shall levy a joint sales and use tax at the rate of 1 percent, except as provided in subsection (b) of this Code section. Except as to rate, the joint tax shall correspond to the tax imposed and administered by Article 1 of this chapter. No item or transaction which is not subject to taxation by Article 1 of this chapter shall be subject to the tax levied pursuant to this article, except that the joint tax provided in this article shall be applicable to:
(1)
The sale of motor fuels as prepaid local tax as that term is defined in Code Section
48-8-2
;
(2)
The sale of food and food ingredients and alcoholic beverages only to the extent provided for in paragraph (57) of Code Section
48-8-3
; and
(3)
The sale or use of jet fuel as such term is defined in Code Section
48-8-2
, to the extent allowed pursuant to Code Section
48-8-3.5
.
(b)
On or after July 1, 2015, such joint sales and use tax levied on sales of motor fuels as defined in Code Section
48-9-2
shall be at the rate of 1 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon; provided, however, that, in any consolidated government levying a joint sales and use tax at 2 percent pursuant to Code Section
48-8-96
, on or after July 1, 2015, any such joint sales and use tax levied on sales of motor fuels as defined in Code Section
48-9-2
shall be at the rate of 2 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.
Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024.
Amended by 2018SP1 Ga. Laws 3,§ 3-5, eff. 12/1/2018.
Amended by 2015 Ga. Laws 301,§ 1, eff. 7/1/2015.
Amended by 2015 Ga. Laws 46,§ 5-8, eff. 7/1/2015.
Amended by 2010 Ga. Laws 507,§ 19, eff. 7/1/2011.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2007 Ga. Laws 209,§ 4, eff. 1/1/2008.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-83 - Special districts where joint tax to be levied

Effective January 1, 1980, the joint tax provided in Code Section
48-8-82
shall be levied in each special district in which prior to January 1, 1980, a joint county and municipal sales and use tax was levied pursuant to Ga. L. 1975, p. 984, Section 2 (as amended by Ga. L. 1975, Ex. Sess., p. 1729, Section 1; Ga. L. 1976, p. 1019, Sections
1-13
; Ga. L. 1977, p. 1008, Section 1; Ga. L. 1978, p. 1429, Sections
1-3
; Ga. L. 1978, p. 1460, Sections
1-3
; Ga. L. 1978, p. 1678, Section 1; Ga. L. 1978, p. 1695, Section 1; Ga. L. 1979, p. 446, Section 1) or in which a referendum election had authorized the levying of such a tax within the special district.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-83.1 - Levying and collection of joint tax to be continued

Notwithstanding any distribution certificate filing deadline otherwise required under Code Section
48-8-89
, for each special district in which the tax provided for by Code Section
48-8-82
was levied and collected immediately prior to June 4, 2010, such tax shall continue to be levied and collected; and the most recent distribution certificate which was executed on behalf of the county and on behalf of one or more qualified municipalities within the special district whose combined population within the special district is at least one-half of the combined total population of all qualified municipalities located within the special district and which was filed with the commissioner between June 4, 2010, and October 18, 2013, shall be valid and shall continue in force and effect until superseded by a subsequent distribution certificate properly executed and filed with the commissioner in accordance with Code Section
48-8-89
or Code Section
48-8-89.1
, as applicable, or until such tax is subsequently discontinued and terminated pursuant to subsection (c) of Code Section
48-8-89
or pursuant to a referendum under Code Section
48-8-92
.
Added by 2014 Ga. Laws 662,§ 1, eff. 4/29/2014.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 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 Section
48-8-82
is to be levied pursuant to Code Section
48-8-83
, the governing authority of the county whose geographical boundary is conterminous with that of the special district and the governing authority of each qualified municipality located wholly or partially within the district shall each adopt a resolution on or prior to January 1, 1980, imposing the tax authorized by Code Section
48-8-82
on behalf of the county and each qualified municipality located wholly or partially within the special district.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 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

(a)
Whenever the governing authority of any county or qualified municipality located wholly or partially within a special district in which a joint county and municipal sales and use tax was not imposed on January 1, 1980, wishes to submit to the electors of the special district the question of whether the tax authorized by Code Section
48-8-82
shall be imposed, any such governing authority shall notify the election superintendent of the county whose geographical boundary is conterminous with that of the special district by forwarding to the superintendent a copy of a resolution of the governing authority calling for a referendum election. Upon receipt of the resolution, it shall be the duty of the election superintendent to issue the call for an election for the purpose of submitting the question of the imposition of the tax to the voters of the special district for approval or rejection. The election superintendent shall set the date of the election for a day not less than 30 nor more than 45 days after the date of the issuance of the call. The election superintendent shall cause the date and purpose of the election to be published once a week for two weeks immediately preceding the date of the election in the official organ of the county. The ballot shall have written or printed thereon the following:
"[] YES
Shall a retail sales and use tax of 1 percent be levied
[] NO
within the special district within __________________ County?"
(b)
All persons desiring to vote in favor of levying the tax shall vote "Yes," and those persons opposed to levying the tax shall vote "No." If more than one-half of the votes cast are in favor of levying the tax, then the tax shall be levied in accordance with this article; otherwise, the tax may not be levied, and the question of the imposition of the tax may not again be submitted to the voters of the special district until after 24 months immediately following the month in which the election was held. It shall be the duty of the election superintendent to hold and conduct such elections under the same rules and regulations as govern special elections. It shall be his further duty to canvass the returns, declare the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be borne by the county whose geographical boundary is conterminous with that of the special district holding the election.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 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
48-8-82
is approved in a referendum election as provided by Code Section
48-8-85
, the governing authority of the county whose geographical boundary is conterminous with that of the special district and the governing authority of each qualified municipality located wholly or partially within the district shall each adopt a resolution during the first 30 days following the certification of the result of the election imposing the tax authorized by Code Section
48-8-82
on behalf of the county and each qualified municipality located wholly or partially within the special district. The resolution shall be effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption of the resolution. With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with the first regular billing period coinciding with or following the otherwise effective date of the resolution. A certified copy of the resolution shall be forwarded to the commissioner so that it will be received within five days after its adoption.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › 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 administered and collected by the commissioner for the use and benefit of each county whose geographical boundary is conterminous with that of a special district and of each qualified municipality located wholly or partially therein. 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 joint 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. 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
.
Amended by 2010 Ga. Laws 507,§ 20, eff. 7/1/2011.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2007 Ga. Laws 209,§ 5, eff. 1/1/2008.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 48-8-88 - Required information on sales tax returns; purpose

Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the 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 taxes imposed by this article are collected and distributed according to situs of sale.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 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 receive tax proceeds under this article has ceased to be a qualified municipality, he shall thereafter distribute the percentage of the proceeds of the tax to which that qualified municipality was entitled to the county which is conterminous with the special district and to each other qualified municipality within the special district pro rata according to the percentages of the tax to which each other such political subdivision is otherwise entitled; and such distribution formula shall remain in effect until a new certificate is filed and becomes effective as provided in Code Section
48-8-89
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 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 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 he 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 special district or in the county which is conterminous with the special district; and taxes so paid in another jurisdiction shall be credited first against the tax levied under this article and then against the tax levied under Article 3 of this chapter, if applicable.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97) › Section 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 when millage rate is zero

(a)
As a condition precedent for authority to levy the tax or to collect any proceeds from the tax authorized by this article for the year following the initial year in which it is levied and for all subsequent years, the county whose geographical boundary is conterminous with that of the special district and each qualified municipality therein receiving any proceeds of the tax shall adjust annually the millage rate for ad valorem taxation of tangible property within such political subdivisions as provided in this subsection. The governing authority of each such political subdivision shall compute the millage rate necessary to produce revenue from taxation of tangible property in its respective political subdivision which, when combined with other revenues reasonably expected to be received by the political subdivision during the year other than revenues derived from the tax imposed pursuant to this article, would provide revenues sufficient to defray the expenses of the political subdivision for the year. The millage rate so ascertained shall then be reduced by a millage rate which, if levied against the tangible property within the political subdivision, would produce an amount equal to the distribution of the proceeds of the tax imposed by this article which were received by the political subdivision during the preceding year. The tax bill of each ad valorem taxpayer in the political subdivision shall show in a prominent manner the millage rate first ascertained as provided in this subsection and shall show such millage rate reduced by the millage rate required to raise an amount of revenue equal to the distribution of the proceeds of the tax imposed by this article during the previous year. The remainder shall be the millage rate upon which each taxpayer's bill shall be based. The tax authority of each such political subdivision shall cause to be shown in a prominent manner on the tax bill of each ad valorem taxpayer the dollar amount of reduction of ad valorem property taxes which the taxpayer has received as a result of the political subdivision's sharing in the proceeds of the tax authorized to be imposed by this article; provided, however, that the dollar amount of reduction of ad valorem property taxes shall not be calculated or shown on those forms used for the registration and taxation of motor vehicles or trailers.
(b)
This Code section shall not be construed to require a county or municipality to prepare and mail ad valorem property tax bills when the ad valorem property tax millage rate in the county or municipality has been reduced to zero as a result of the receipt of proceeds from the tax levied pursuant to this article.