reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7A - TAX CREDITS (§§ 48-7A-1 — 48-7A-3) › Section 48-7A-2 - "Dependent" defined

As used in this chapter, the term "dependent" means:
(1)
The taxpayer;
(2)
The spouse of the taxpayer; and
(3)
A natural or legally adopted child of the taxpayer.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-1 - Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions

It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-3.1 - Exemptions as to motor fuels

(a)
Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section
48-9-2
shall be exempt from the state sales and use taxes levied or imposed by this article.
(b)
Sales of motor fuel, other than gasoline, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.
(c)
It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.
Amended by 2015 Ga. Laws 46,§ 5-4, eff. 7/1/2015.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-3.4 - [Repealed Effective 6/30/2031] Maximum amount of sales and use tax imposed and collected on the maintenance, refitting, and repair of any single boat

(a)
As used in this Code section, the term:
(1)
"Boat" means a vehicle used or capable of being used as a means of transportation on the water.
(2)
"Event" means an uninterrupted period of time beginning when a boat arrives at a maintenance, refit, or repair facility in this state and ending when such boat departs such facility.
(b)
Notwithstanding any other provision of this article, the maximum amount of sales and use tax imposed and collected to maintain, refit, or repair a boat in this state during a single event shall not exceed $35,000.00.
(c)
The commissioner shall promulgate any rules and regulations necessary to implement and administer this Code section, including, but not limited to, calling for an annual report to be issued to the department and the chairpersons of the House Committee on Ways and Means and the Senate Finance Committee that contains the following:
(1)
The number of full-time and part-time positions created by the seller during the preceding tax year;
(2)
The average salary of individuals employed in the reported positions; and
(3)
The total revenue generated and sales and use taxes collected from qualifying events during the preceding year.
(d)
This Code section shall be automatically repealed on June 30, 2031.
Amended by 2021 Ga. Laws 166,§ 5-4, eff. 7/1/2021.
Added by 2017 Ga. Laws 50,§ 1, eff. 7/1/2017.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-3.5 - Taxation on sale or use of jet fuel

(a)
The sale or use of jet fuel that is pumped into an aircraft in this state and the use of jet fuel that is pumped into an aircraft in another state shall be exempt from all sales and use tax except such tax levied:
(1)
By the state pursuant to Code Section
48-8-30
at a rate that shall not exceed 4 percent;
(2)
Pursuant to Article 2 of this chapter by a jurisdiction in which a sales and use tax was levied on jet fuel on December 30, 1987, at a rate that shall not exceed the rate in effect on December 30, 1987; and
(3)
Pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the "Metropolitan Atlanta Rapid Transit Authority Act of 1965," by a jurisdiction in which such tax was levied on jet fuel on December 30, 1987, at a rate that shall not exceed the rate in effect on December 30, 1987.
(b)
For the period of time beginning December 1, 2018, and ending at the last moment of June 30, 2019, the sale or use of jet fuel that is pumped into an aircraft in this state and the use of jet fuel that is pumped into an aircraft in another state shall be exempt from the sales and use tax levied by the state pursuant to Code Section
48-8-30
.
(c)
To the extent required to comply with
49 U.S.C. Sections 47107(b)
and
47133
, revenue derived from the levy of sales and use taxes on jet fuel and other fuels sold or used at an airport for aviation purposes shall be used for a state aviation program or airport related purposes. Any portion of such revenue so derived which is not required or exceeds the amount required for purposes of such compliance with federal law may be appropriated for other purposes as provided by law.
(d)
The commissioner shall adopt rules and regulations to carry out the provisions of this Code section.
Added by 2018SP1 Ga. Laws 3,§ 3-3, eff. 12/1/2018.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-4 - Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer

The use tax shall not apply to livestock, livestock products, poultry, poultry products, farm products, and agricultural products produced by the farmer and used by him and the members of his family.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-5 - Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined

(a)
For the purposes of this Code section, the term "agricultural commodity" means horticultural, poultry, and farm products and livestock and livestock products.
(b)
Each agricultural commodity sold by any person other than a producer to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing the agricultural commodity for the ultimate retail consumer trade is exempted from all provisions of this article including payment of the tax applicable to the sale, storage, use, transfer, or any other utilization or handling of the commodity, except when the commodity is actually sold as a marketable or finished product to the ultimate consumer.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-7 - Violation of article; penalty

(a)
It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or through his agents or employees.
(b)
In addition to the penalty of being liable for and paying the tax himself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Amended by 2006 Ga. Laws 503,§ 1, eff. 7/1/2006.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-8 - Filing false or fraudulent return by dealer under article; penalty

(a)
It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Amended by 2006 Ga. Laws 503,§ 2, eff. 7/1/2006.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-9 - Failure by dealer to furnish return under article; penalty

(a)
It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the commissioner.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Amended by 2006 Ga. Laws 503,§ 3, eff. 7/1/2006.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-10 - Failure by dealer to keep or to allow inspection of records under article; penalty

(a)
It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to open the records to inspection as required by law.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Amended by 2006 Ga. Laws 503,§ 4, eff. 7/1/2006.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-11 - Violation of any other provision of article; penalty

(a)
It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided.
(b)
Any person who violates 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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-12 - Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty

(a)
With respect to this article, it shall be unlawful for any transportation company, agency, firm, or person to refuse to permit the examination of its books, records, and other documents by the commissioner as provided by law.
(b)
Any person who violates 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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-14 - Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes

(a)
As used in this Code section, the term "state agency" means any authority, board, department, instrumentality, institution, agency, or other unit of state government. The term "state agency" shall not include any county, municipality, or local or regional governmental authority.
(b)
On or after April 12, 2005, the Department of Administrative Services and any other state agency shall not enter into a state-wide contract or agency contract for goods or services, or both, in an amount exceeding $100,000.00 with a nongovernmental vendor if the vendor or an affiliate of the vendor is a dealer as defined in Code Section
48-8-2
, or meets one or more of the conditions thereunder, but fails or refuses to collect sales or use taxes levied under this chapter on its sales delivered to Georgia.
(c)
The Department of Administrative Services and any other state agency may contract for goods or services, or both, with a source prohibited under subsection (b) of this Code section in the event of an emergency or where the nongovernmental vendor is the sole source of such goods or services or both.
(d)
The determination of whether a vendor is a prohibited source shall be made by the Department of Revenue, which shall notify the Department of Administrative Services and any other state agency of its determination within three business days of a request for such determination.
(e)
Prior to awarding a contract, the Department of Administrative Services and any other state agency to which this article applies shall provide the Department of Revenue the name of the nongovernmental vendor awarded the contract, the name of the vendor's affiliate, and the certificate of registration number as provided for under Code Section
48-8-59
for the vendor and affiliate of the vendor.
(f)
The commissioner is specifically authorized to promulgate regulations to implement this Code section.
Amended by 2010 Ga. Laws 507,§ 4, eff. 7/1/2011.
Amended by 2006 Ga. Laws 453,§ 48, eff. 4/14/2006.
Added by 2005 Ga. Laws 31,§ 22, eff. 4/12/2005.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-16 - Ratification of Executive Order on sale of dyed fuel oils

(a)
The General Assembly finds that:
(1)
The price of dyed fuel oils, as used primarily for off-road, agricultural uses, including timber growing or harvesting and mining or construction, has risen substantially; and
(2)
This spike in the price of dyed fuel oils has produced an acute strain on Georgia's agricultural, timber growing or harvesting, and mining or construction sectors.
(b)
The General Assembly of Georgia ratifies the Executive Order of the Governor dated May 15, 2008, and filed in the official records of the office of the Governor as Executive Order 05.15.08.01 which suspended the collection of state sales and use taxation as that tax applies to the sales of dyed fuel oils as defined in paragraph (5.1) of Code Section
48-9-2
which are used exclusively for agricultural purposes, timber growing or harvesting purposes, or mining or construction purposes and used directly by such industry sectors for such purposes and not for highway use as defined in paragraph (8) of Code Section
48-9-2
.
(c)
For the time period commencing on May 12, 2008, as specified in the Executive Order of the Governor dated May 15, 2008, and filed in the official records of the office of the Governor as Executive Order 05.15.08.01 and concluding on the last moment of April 30, 2009, state sales and use taxation pursuant to Code Section
48-8-30
as that tax applies to the sale or use of dyed fuel oils, as defined in paragraph (5.1) of Code Section
48-9-2
, which are used exclusively for agricultural purposes, timber growing or harvesting purposes, or mining or construction purposes and used directly by such industry sectors for such purposes and not for highway use as defined in paragraph (8) of Code Section
48-9-2
shall be governed by the provisions of this Code section notwithstanding any provisions of Code Section
48-8-30
or any other law to the contrary.
(d)
The temporary sales and use tax exemption provided for in this Code section shall not apply to local sales and use taxes levied and imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to constitutional amendment; by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, known as the "Metropolitan Atlanta Rapid Transit Authority Act of 1965"; or by or pursuant to Article 2, 2A, 3, or 4 of this chapter. Such local taxes shall remain applicable to sales or uses of such dyed fuel oils.
(e)
The commissioner is authorized to prescribe forms and promulgate rules and regulations deemed necessary in order to administer and effectuate this Code section.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Added by 2009 Ga. Laws 26,§ 1, eff. 4/21/2009.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-17 - Suspension of the collection of taxes on motor fuels and aviation gasoline; ratification of temporary suspension

(a)
The General Assembly finds that:
(1)
Motor fuels and aviation gasoline are essential commodities used by Georgians for transportation;
(2)
The price of gasoline has fluctuated dramatically since the adjournment of the 2014 General Assembly;
(3)
It is the intention of this state to stabilize the rate of taxation on motor fuels and aviation gasoline during periods of volatile price swings; and
(4)
Code Section
45-12-22
authorizes the Governor to suspend the collection of taxes, or any part thereof, due the state until the meeting of the next General Assembly.
(b)
The General Assembly of Georgia ratifies the Executive Order of the Governor dated December 5, 2014, and filed in the official records of the office of the Governor as Executive Order 12.05.14.02 which suspended commencing on December 5, 2014, the collection of any rate of prepaid state taxes as defined in paragraph (24) of Code Section
48-8-2
to the extent it differs from the rate levied as of June 1, 2014, pursuant to Code Section
48-9-14
as it existed on April 15, 2015, as it applies to sales of motor fuel and aviation gasoline as those terms are defined in Code Section
48-9-2
. The period of suspension under this subsection shall conclude at the last moment of December 31, 2015.
(c)
The ratification of the temporary suspension of collection of prepaid state tax shall not apply to prepaid local taxes as defined in paragraph (23) of Code Section
48-8-2
.
(d)
The commissioner is authorized to prescribe forms and promulgate rules and regulations deemed necessary in order to administer and effectuate this Code section.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2015 Ga. Laws 19,§ 1, eff. 4/15/2015.
Amended by 2014 Ga. Laws 669,§ 48, eff. 4/29/2014.
Amended by 2013 Ga. Laws 256,§ 1, eff. 5/6/2013.
Amended by 2011 Ga. Laws 12,§ 1, eff. 9/21/2011.
Amended by 2010 Ga. Laws 507,§ 5, eff. 7/1/2011.
Added by 2009 Ga. Laws 30,§ 1, eff. 4/21/2009.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-17.1 - [Repealed] Ratification of Executive Order on prepaid taxes; suspension of provisions

Repealed by 2011 Ga. Laws 12,§ 2, eff. 9/21/2011.
Amended by 2010 Ga. Laws 507,§ 6, eff. 7/1/2011.
Added by 2009 Ga. Laws 30,§ 2, eff. 4/21/2009.
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 1 - GENERAL PROVISIONS (§§ 48-8-1 — 48-8-19) › Section 48-8-19 - Exemption of jet fuel from certain taxes; regulatory authority

(a)
The General Assembly finds that:
(1)
The annual economic impact of Georgia airports amounts to more than $62 billion per year;
(2)
Direct flights out of Hartsfield-Jackson Atlanta International Airport alone have supported nearly $11 billion in foreign investment and 42,000 jobs across the state;
(3)
Georgia's sales and use tax levy on jet fuel amounts to the fourth highest tax burden on jet fuel among states with major airport hubs, placing Georgia at a competitive disadvantage compared with major airport hubs in Florida, New York, North Carolina, and Texas, among others; and
(4)
The distribution of the proceeds of sales and use tax on jet fuel could jeopardize Georgia's legal standing and compliance with federal aviation programs.
(b)
The General Assembly of Georgia hereby ratifies the Executive Order of the Governor dated July 30, 2018, and filed in the official records of the office of the Governor as Executive Order 07.30.18.01 which suspended the collection of any rate of sales and use tax as such tax applies to jet fuel. The General Assembly of Georgia hereby continues such suspension of collection indefinitely.
(c)
For the time period commencing on August 1, 2018, as specified in the Executive Order of the Governor dated July 30, 2018, and filed in the official records of the office of the Governor as Executive Order 07.30.18.01, and concluding at the last moment of November 30, 2018, sales and use taxation pursuant to Code Section
48-8-30
as such tax applies to jet fuel shall be governed by the provisions of this Code section notwithstanding any provisions of Code Section
48-8-30
or any other law to the contrary.
(d)
The commissioner is authorized to prescribe forms and promulgate rules and regulations deemed necessary in order to administer and effectuate this Code section.
Amended by 2021 Ga. Laws 307,§ 48, eff. 5/10/2021.
Added by 2018SP1 Ga. Laws 3,§ 2-1, eff. 11/17/2018.
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 48-8-31 - Tax computation to be carried to third decimal place; rounding

Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.
Amended by 2010 Ga. Laws 507,§ 8, 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 48-8-32 - Tax collectable from dealers; rate for retail sales price and purchase price

The tax at the rate of 4 percent of the retail sales price at the time of sale or 4 percent of the purchase price at the time of purchase, as the case may be, shall be collectable from all persons engaged as dealers in the sale at retail, or in the use, consumption, distribution, or storage for use or consumption in this state of tangible personal property.
Amended by 2010 Ga. Laws 507,§ 9, 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 48-8-33 - Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions

Notwithstanding any exemption from taxes which a dealer enjoys under the Constitution or laws of this state, any other state, or the United States, the dealer shall collect the tax imposed by this article from the purchaser or consumer and shall pay the tax over to the commissioner as provided by law.
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 48-8-34 - Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax

(a)
Every dealer making sales within or outside the state of tangible personal property for distribution, storage, use, or other consumption in this state shall collect the tax imposed by this article from the purchaser at the time of sale.
(b)
On all tangible personal property imported or caused to be imported by any dealer from another state or foreign country and used by him, the dealer shall pay the tax imposed by this article as if the property had been sold at retail for use or consumption in this state. For the purposes of this article, the use, consumption, distribution, or storage for use or consumption in this state of tangible personal property shall each be equivalent to a sale at retail and the tax shall be immediately levied and collected on each such sale in the manner provided in this article. There shall be no duplication of the tax in any event as a result of this subsection.
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 48-8-35 - Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect

Each dealer shall add the amount of the tax imposed under this article, as far as practicable, to the sale price or charge. The tax shall be a debt from the purchaser or consumer to the dealer until it is paid and shall be recoverable at law in the same manner as authorized for the recovery of other debts. Any dealer who neglects, fails, or refuses to collect the tax provided for in this article upon a retail sale of tangible personal property made by him, his agent, or his employee when the sale is subject to the tax shall be liable for and shall pay the tax himself.
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 48-8-36 - 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:
(1)
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
(2)
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.
Amended by 2012 Ga. Laws 711,§ 1, eff. 7/1/2012.
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 48-8-37 - Violation of Code Section 48-8-36; penalty

(a)
It shall be unlawful for any person to violate Code Section
48-8-36
.
(b)
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.
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 48-8-40 - 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.
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 48-8-41 - 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.
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 48-8-42 - 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

(a)
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.
(b)
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.
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 48-8-43 - 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.
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 48-8-44 - 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.
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 48-8-46 - 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.
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 48-8-47 - 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.
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 48-8-48 - Violation of Code Sections 48-8-46 and 48-8-47; penalty

(a)
It shall be unlawful for any person to violate Code Section
48-8-46
or
48-8-47
.
(b)
Any person who violates Code Section
48-8-46
or
48-8-47
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 48-8-51 - 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

(a)
(1)
The commissioner may, for good cause, extend the time for making any returns required under this article for not more than 30 days.
(2)
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.
(3)
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.
(4)
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
.
(5)
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.
(b)
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.
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 48-8-52 - 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

(a)
(1)
Each dealer required to make a return and pay any tax under this article shall keep and preserve:
(A)
Suitable records of the sales and purchases taxable under this article;
(B)
Other books of account which are necessary to determine the amount of tax due;
(C)
Other information as required by the commissioner; and
(D)
For a period of three years, all invoices and other records of goods, wares, merchandise, and other subjects of taxation under this article.
(2)
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.
(b)
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.
(c)
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.
Amended by 2010 Ga. Laws 507,§ 15, 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 48-8-53 - 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.
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 48-8-54 - Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty

(a)
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
.
(b)
Any person who violates 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 48-8-55 - Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner's assessment

(a)
If any dealer required to make and file a return under this article fails to submit the return within the time required or submits a return which is false or fraudulent in that it contains statements which differ from the true gross sales, purchases, leases, or rentals taxable under this article or otherwise fails to comply with this article for the taxable period for which the return is made, the commissioner shall give the dealer ten days' notice in writing prior to requiring the dealer to appear before him or his assistant with the books, records, and papers required by the commissioner which relate to the business of the dealer for the taxable period.
(b)
Any assessment of a dealer by the commissioner pursuant to this article shall be deemed prima facie correct.
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 48-8-56 - 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.