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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-166 - Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems

(a)
A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this Code section. A seller that contracts with a certified service provider is not liable to the state for sales or use taxes due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.
(b)
A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of taxes attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.
(c)
A seller that has a proprietary system for determining the amount of taxes due on transactions and has signed an agreement establishing a performance standard for that system is liable to the state for the failure of the system to meet the performance standard.
Added by 2004 Ga. Laws 495, § 8, eff. 5/13/2004.
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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-167 - Member of Streamlined Sales Tax Governing Board

The Georgia members of the Streamlined Sales Tax Governing Board shall be a member of the House of Representatives appointed by the Speaker of the House of Representatives, a member of the Senate appointed by the President Pro Tempore of the Senate, and a designee of the commissioner.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-200 - Definitions

As used in this article, the term:
(1)
"Building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.
(2)
"Dealer" means a dealer as defined in Code Section
48-8-2
.
(3)
"Municipality" means:
(A)
A municipality in which the average waste-water flow of such municipality is not less than 85 million gallons per day; or
(B)
A municipality that operates a waste-water system that interconnects with the waste-water system of a municipality that has an average waste-water flow that is not less than 85 million gallons per day.
(4)
"Water and sewer projects and costs" means:
(A)
Any capital outlay project or projects for the development, storage, treatment, purification, or distribution of water;
(B)
Any capital outlay project or projects for storm-water and sewage collection and disposal systems;
(C)
(i)
With respect to any project or projects provided for under subparagraph (A) or (B) of this paragraph:
(I)
Any cost of project or cost of any project as defined under paragraph (3) of Code Section
50-23-4
; and
(II)
Any maintenance and operation costs.
(ii)
In no event shall any expenditure of tax proceeds pursuant to this subparagraph exceed annually an amount equal to the annual debt service payments of such municipality with respect to revenue bond indebtedness incurred for drinking water projects and storm-water and sewage collection and disposal projects; or
(D)
Any combination of any of the foregoing.
Amended by 2021 Ga. Laws 270,§ 1, eff. 5/10/2021.
Amended by 2010 Ga. Laws 507,§ 28, eff. 7/1/2011.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-204 - Administration and collection of tax; deduction

A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the municipality imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter except that the sales and use tax provided in this article shall be applicable to sales of motor fuels as prepaid local tax as that term is defined in Code Section
48-8-2
; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or in behalf of the municipality or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section
48-8-50
.
Amended by 2010 Ga. Laws 507,§ 31, eff. 7/1/2011.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2007 Ga. Laws 209,§ 11, eff. 1/1/2008.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-205 - Identification of location of retail establishment when submitting sales and use tax return

Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment at which any of the sales and use taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all sales and use taxes imposed by this article are collected and distributed according to situs of sale.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-206 - Disbursement of proceeds

The proceeds of the tax collected by the commissioner in each municipality under this article shall be disbursed as soon as practicable after collection as follows:
(1)
One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and
(2)
The remaining proceeds of the tax shall be distributed to the governing authority of the municipality imposing the tax.
Amended by 2005 Ga. Laws 19,§ 48, eff. 4/7/2005.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-207 - Payment of tax on personal property in another local tax jurisdiction; collection of difference

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this article, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this article. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the tax imposed under this article for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the municipality or in a special district which includes the municipality; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, then against the tax levied under Article 3 of this chapter, if applicable, then against the tax levied under Article 2A of this chapter, if applicable, and then against the tax levied under this article.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-208 - No tax on products ordered and delivered outside geographical area of municipality

No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the municipality in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
Amended by 2012 Ga. Laws 632,§ II-22, eff. 7/1/2012.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-209 - No tax on construction materials included in bid prior to approval of additional tax

No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-210 - Commissioner authorized to issue rules and regulations

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this article.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212) › Section 48-8-211 - Impact on other taxes

The tax authorized by this article shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a municipality to impose the tax authorized by this article and the imposition of the tax authorized by this article shall not affect the imposition of any otherwise authorized local sales and use tax within the county, municipality, or special district.
Added by 2004 Ga. Laws 443, § 7, eff. 4/23/2004.
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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 1 - IN GENERAL (§§ 48-8-240 — 48-8-243) › Section 48-8-240 - Findings; purpose

The local governments of the State of Georgia are of vital importance to the state and its citizens. The state has an essential public interest in promoting, developing, sustaining, and assisting local governments. The General Assembly finds that the design and construction of transportation projects is a critical local government service for which adequate funding is not presently available. Many transportation projects cross multiple jurisdictional boundaries and must be coordinated in their design and construction. The General Assembly finds that the most efficient means to coordinate and fund such projects is through the creation of special districts that correspond with the boundaries of existing regional commissions. The purpose of this article is to provide for special districts that will enable the coordinated design and construction of transportation projects that will develop and promote the essential public interests of the state and its citizens at the state, regional, and local levels. The General Assembly intends through the creation of such special districts to enable the citizens within each district to decide in an election whether to authorize the imposition of a special district transportation sales and use tax to fund the projects on an investment list collaboratively developed by the affected local governments and the state. This article shall be construed liberally to achieve its purpose.
Added by 2010 Ga. Laws 554,§ 6, eff. 6/2/2010.
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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-244.1 - Effect of special district levy on state allocation of funds under Code Section 32-5-27

The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsection (c) of Code Section
32-5-27
. The amount of funds expended in a special district shall not be decreased due to the use of proceeds from the special district transportation sales and use tax to construct transportation projects that have a high priority in the state-wide strategic transportation plan. If a special district constructs a project on the approved investment list using proceeds from the special district tax, then the state funding under subsection (c) of Code Section
32-5-27
shall not be diverted to priority projects in other special districts.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-245 - Collection of tax; cessation of tax

(a)
If the imposition of the special district transportation sales and use tax is approved at the special election, the collection of such tax shall begin on the first day of the next succeeding calendar quarter beginning more than 80 days after the date of the election. With respect to services which are regularly billed on a monthly basis, however, the tax shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in the previous sentence.
(b)
The tax shall cease to be imposed on the earliest of the following dates:
(1)
On the final day of the ten-year period of time specified for the imposition of the tax; or
(2)
As of the end of the calendar quarter during which the state revenue commissioner determines that the tax has raised revenues sufficient to provide to the special district net proceeds equal to or greater than the amount specified as the estimated amount of net proceeds to be raised by the special district transportation tax.
(c)
(1)
No more than a single tax under this article may be collected at any time within a special district.
(2)
Upon the adoption of resolutions by the governing bodies of a majority of the counties within a special district in which a tax authorized by this article is in effect, an election may be held for the reimposition of the tax while the tax is in effect. Proceedings for the development of an investment list and for the reimposition of a tax shall be in the same manner as provided for in Code Sections
48-8-241
and
48-8-243
.
(3)
Following the expiration of the special district transportation sales and use tax under this article, or following a special election in which voters in a special district rejected the imposition of the tax, upon the adoption of resolutions by the governing bodies of a majority of counties within a special district, an election may be held for the imposition of a tax under this article in the same manner as provided in this article for the initial imposition of such tax. The election superintendents shall issue the call and conduct the election in the manner authorized by general law. The development of the investment list for such special district shall follow the dates established in Code Section
48-8-243
with the years adjusted appropriately, and such schedule shall be posted on a website developed by the state revenue commissioner to be used exclusively for matters related to the special district transportation sales and use tax within 30 days of the later of the state revenue commissioner's receipt of notice from the final county governing body required to adopt a resolution.
Amended by 2015 Ga. Laws 46,§ 7-3, eff. 7/1/2015.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-246 - Collection and administration of tax by state revenue commissioner

A tax levied pursuant to this article shall be exclusively administered and collected by the state revenue commissioner for the use and benefit of the special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter; provided, however, that all moneys collected from each taxpayer by the state revenue commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the state revenue commissioner may rely upon a representation by or in behalf of the special district or the Secretary of State that such a tax has been validly imposed, and the state revenue commissioner and the state revenue commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section
48-8-50
.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-247 - Remittance of taxes

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 state revenue commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-248 - Disbursement of proceeds

The proceeds of the tax collected by the state revenue commissioner in each special district under this article shall be disbursed as soon as practicable after collection to the Georgia State Financing and Investment Commission to be maintained in a trust fund and administered by the commission on behalf of the special district imposing the tax. Such proceeds for each special district shall be kept separate from other funds of the commission and shall not in any manner be commingled with other funds of the commission.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-250 - Report

Not later than December 15 of each year, the state revenue commissioner shall publish, on the website created pursuant to paragraph (3) of subsection (c) of Code Section
48-8-245
, a simple, nontechnical report which shows for each project in the investment list approved by the director the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year with respect to each such project. The report shall also include a statement of what corrective action the commissioner of transportation and the executive director of the Atlanta-region Transit Link "ATL" Authority intend to implement with respect to each project which is underfunded or behind schedule and a statement of any surplus funds which have not been expended for a project.
Amended by 2018 Ga. Laws 409,§ 4-13, eff. 5/3/2018.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-252 - Tax paid in another jurisdiction

Where a special district transportation sales and use tax under this article has been paid with respect to tangible personal property by the purchaser either in another special district 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 state revenue commissioner may require such proof of payment in another local tax jurisdiction as he or she 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 sales and use tax levied in the special district.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-253 - Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery

No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
Amended by 2012 Ga. Laws 632,§ II-23, eff. 7/1/2012.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-254 - "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials

(a)
As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.
(b)
No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-255 - Authority to promulgate rules and regulations

Subject to the approval of the House and Senate Transportation Committees, the state revenue commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the special district transportation sales and use tax authorized by this article.
Added by 2010 Ga. Laws 554,§ 6, 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 5 - SPECIAL DISTRICTS (§§ 48-8-240 — 48-8-256) › Part 2 - ELECTION, IMPOSITION, AND PROCEDURE (§§ 48-8-244 — 48-8-256) › Section 48-8-256 - Special district tax not subject to allocation or balancing of state and federal funds

The tax authorized by this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, nor may such proceeds be considered or taken into account in any such allocation or balancing.
Added by 2010 Ga. Laws 554,§ 6, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-260 - Definitions

As used in this article, the term:
(1)
"Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution.
(2)
"Mass transportation" means any mode of transportation serving the general public which is appropriate to transport people by highways or rail.
(3)
"Qualified municipality" means a qualified municipality as defined in paragraph (4) of Code Section
48-8-110
which is located wholly or partly within a special district.
(4)
"Transportation purposes" means and includes:
(A)
Roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section
48-8-121
, and all accompanying infrastructure and services necessary to provide access to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes;
(B)
The retirement of previously incurred general obligation debt with respect only to such purposes as identified in subparagraph (A) of this paragraph;
(C)
A capital outlay project or projects under subparagraph (a)(1)(M) of Code Section
48-8-111
, with respect only to such purposes as identified in subparagraph (A) of this paragraph; or
(D)
Any combination of two or more of the foregoing.
Amended by 2024 Ga. Laws 578,§ 1, eff. 5/6/2024.
Amended by 2017 Ga. Laws 54,§ 1, eff. 5/1/2017.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, eff. 7/1/2015.
See 2024 Ga. Laws 578, § 7.
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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-261 - Creation of special districts; imposition of taxes

(a)
Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created within this state. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts created.
(b)
Any county:
(1)
That is not located within a special district levying a special sales and use tax pursuant to Article 5 of this chapter;
(2)
That is not defined as a metropolitan county special district that is governed by the provisions of Part 2 of this article; and
(3)
In which a tax is currently being levied and collected pursuant to:
(A)
Part 1 of Article 3 of this chapter;
(B)
A local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment; or
(C)
Code Section
48-8-96
may, by following the procedures required by this part, impose for a limited period of time within the special district under this part a transportation special purpose local option sales and use tax, the proceeds of which shall be used only for transportation purposes.
(c)
At any time, more than one tax under this part shall be authorized to be imposed concurrently within a special district as long as the combined rate of the taxes does not exceed 1 percent.
Amended by 2017 Ga. Laws 54,§ 2, eff. 5/1/2017.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-264.1 - Time for holding referendums imposing taxation

On and after July 1, 2022, notwithstanding any provision of law to the contrary, no referendum to impose a tax authorized by this part shall be held at any time other than:
(1)
In odd-numbered years, on the Tuesday after the first Monday in November; or
(2)
In even-numbered years:
(A)
On the date of and in conjunction with the presidential preference primary if one is held that year;
(B)
On the date of the general primary; or
(C)
On the Tuesday after the first Monday in November.
Added by 2022 Ga. Laws 752,§ 4, eff. 5/2/2022, app. with respect to taxes imposed or to be imposed under resolutions or ordinances adopted on or after 5/2/2022.
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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-265 - Administration and collection of tax

A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the county and qualified municipalities within the special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or on behalf of the special district or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section
48-8-50
.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-266 - Required information on sales tax return

Each sales tax return remitting taxes collected under this part 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 part are collected and distributed according to situs of sale.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-267 - Procedure for disbursement of proceeds from taxation

The proceeds of the tax collected by the commissioner in each special district under this part shall be disbursed as soon as practicable after collection as follows:
(1)
One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and
(2)
Except for the percentage provided in paragraph (1) of this subsection, the remaining proceeds of the tax shall be distributed
pursuant to the terms of the intergovernmental agreement
.
.
Amended by 2024 Ga. Laws 578,§ 5, eff. 5/6/2024.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, eff. 7/1/2015.
See 2024 Ga. Laws 578, § 7.
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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-268 - Impact of tax upon other funding and budgeting considerations

(a)
The proceeds of a tax under this part shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing.
(b)
The approval of the tax under this part shall not in any way diminish the percentage of state or federal funds allocated to any of the local governments under Code Section
32-5-27
within the special district levying the tax. The amount of state or federal funds expended in the county or any qualified municipality within the special district shall not be decreased or diverted due to the use of proceeds from the tax levied under this part for transportation purposes that have a high priority in the state-wide strategic transportation plan.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-269 - Exemption from taxation

(a)
Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, and a tax imposed under this part shall not apply to:
(1)
The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;
(2)
The sale or use of jet fuel as such term is defined in Code Section
48-8-2
, except to the extent allowed pursuant to Code Section
48-8-3.5
;
(3)
The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;
(4)
The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale;
(5)
The sale or use of motor fuel as defined under paragraph (9) of Code Section
48-9-2
for public mass transit; or
(6)
The purchase or lease of any motor vehicle pursuant to Code Section
48-5C-1
.
(b)
Except as otherwise specifically provided in this part, the tax imposed pursuant to this part shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this part shall be applicable to the sale of food and food ingredients as provided for in paragraph (57) of Code Section
48-8-3
.
Amended by 2018SP1 Ga. Laws 3,§ 3-7, eff. 12/1/2018.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-269.1 - Credit for other taxes paid in calculating taxes due

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 this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the tax due under this part, 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 part. The commissioner may require such proof of payment in another local tax jurisdiction as he or she deems necessary and proper. No credit shall be granted, however, against the tax under this part 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 county or in a special district which includes the county.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-269.2 - Delivery outside of geographical area

No tax shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier.
Amended by 2017 Ga. Laws 54,§ 6, eff. 5/1/2017.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-269.3 - Commissioner's authority to promulgate rules and regulations

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-269.4 - Impact on other taxes

Except as provided in Code Section
48-8-6
, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this part and except as provided in Code Section
48-8-6
, the imposition of any other local sales and use tax within a county or qualified municipality within a special district shall not affect the authority of a county to impose the tax authorized under this part, and the imposition of the tax authorized under this part shall not affect the imposition of any otherwise authorized local sales and use tax within the special district.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-269.6 - Annual publication of report

Not later than December 31 of each year, the governing authority of each county and each qualified municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county or municipality, a simple, nontechnical report which shows for each purpose in the resolution calling for the imposition of the tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year. The report shall also include a statement of what corrective action the county or qualified municipality intends to implement with respect to each purpose which is underfunded or behind schedule and a statement of any surplus funds which have not been expended for a purpose.
Amended by 2016 Ga. Laws 625,§ 48, eff. 5/3/2016.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, 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 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 48-8-269.7 - Levy of a tax for transportation purposes in metropolitan county special districts

(a)
Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created within this state. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts created.
(b)
The provisions of this part shall only be applicable to special districts in which:
(1)
A tax is currently being levied and collected pursuant to a local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment; and
(2)
Eighty percent or more of the geographic area of the special district is located within one or more qualified municipalities as defined in paragraph (4) of Code Section
48-8-260
.
(c)
Any special district in this state meeting the qualifications contained in subsection (b) of this Code section shall be known as a metropolitan county special district.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.