reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.10 - Certificate of Exemption, Out-of-State Dealer

Current through Rules and Regulations filed through June 27, 2024
Form ST-4; Permits out-of-state dealer to accept delivery of
				 tangible personal property in Georgia for resale in another state. See
				  560-12-1-.08.
Ga. L. 1937-38, Extra
				 Sess., p. 77.
et seq.
, as amended Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385 Ga. Code Ann., Sec.
				 92-3438a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.11 - Certificate of Exemption, Georgia Purchaser or Dealer

Current through Rules and Regulations filed through June 27, 2024
Form ST-5: This form is required for purchases of exempt
				 tangible personal property by Georgia dealers or exempt purchasers. See
				  560-12-1-.08.
Ga. L. 1937-38, Extra
				 Sess., p. 77.
et seq.
as amended Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427 Ga. L. 1951, pp. 360-385 Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.12 - Certificate of Exemption, Out-of-State Delivery

Current through Rules and Regulations filed through June 27, 2024
Form ST-6: This certificate is required when seller makes
				 delivery of tangible personal property to a point outside this State. See
				  560-12-1-.08.
Ga. L. 1937-38, Extra
				 Sess., p. 77.
et seq.
, as amended Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385 Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.13 - Certificate of Exemption, Fuel and Supplies for Use Aboard Vessels Plying High Seas

Current through Rules and Regulations filed through June 27, 2024
Form ST-7: This form used aboard ships plying high seas in
				 intercoastal trade between ports in the State of Georgia and ports in other
				 states of the United States, or in foreign commerce between ports in the State
				 of Georgia and ports in foreign countries. See
				  560-12-1-.08.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 77 360, 385 (Ga. Code Ann., Sec.
				 92-3438a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.14 - Nonresident Certificate of Exemption Purchase of Motor Vehicle

Current through Rules and Regulations filed through June 27, 2024
Nonresident Certificate of Exemption Purchase of Motor
				 Vehicle. Form ST-8. This form, properly executed, is required for the purchase
				 tax exempt of a motor vehicle by a nonresident, i.e., a person domiciled in
				 another state at the time of such purchase.
Ga. L. 1978, pp.
				 323-324; Ch. 91A-215, Ga. Public Revenue Code Ga. L. 1978, pp. 605, 635; Ch.
				 91A-45, Ga. Public Revenue Code.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.15 - Certificate of Exemption Commercial Fisherman

Current through Rules and Regulations filed through June 27, 2024
Form ST-9: This form is required for purchases of crab bait
				 without payment of the tax.
Ga. L. 1937-38, Extra
				 Sess, p. 77,
et seq.
as amended; Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec. 92-3438a.
				 O.C.G.A. Secs.
				  48-2-12,  48-8-3(48).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
, as amended Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385 Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.17 - Sales and Use Tax Claim for Refund

Current through Rules and Regulations filed through June 27, 2024
Form ST-12: This form furnished to seller claiming
				 overpayment of tax. See
				  560-12-1-.25.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq
, as amended, Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.18 - Assignment of Vendor's Rights for Refund

Current through Rules and Regulations filed through June 27, 2024
Form ST-12A: Certain purchasers may claim refund of tax paid
				 to vendors. Before refund is paid to purchaser, this form must be executed by
				 vendor and attached to purchaser's Form ST-12.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.19 - Credit Memorandum

Current through Rules and Regulations filed through June 27, 2024
Form ST-16: Upon proof of overpayment of tax, credit
				 memorandum may be issued in lieu of cash refund.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.20 - Notice of Assessment; Post Audit

Current through Rules and Regulations filed through June 27, 2024
Form 51A: This is a notice of assessment made by Post Audit
				 Section for various errors made in reporting taxes. Reason for assessment is
				 stated on form.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.21 - Final Notice of Assessment; Post Audit

Current through Rules and Regulations filed through June 27, 2024
Form 53A: When no response is received from Notice of
				 Assessment, Post Audit Form 51A, within 15 days, this final Notice is mailed to
				 dealer.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.22 - Application for Certificate of Exemption for a Child - caring Institution, Child - placing Agency, or Maternity Home

Current through Rules and Regulations filed through June 27, 2024
Form ST-CH-1: A nonprofit licensed child-caring institution,
				 child-placing agency, or maternity home must file this application to obtain
				 the exemption described in O.C.G.A. §
									48-8-3(41).
O.C.G.A. Secs.
				  48-2-12, 48-5-58.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.23 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-5-58.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.24 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-5-58.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.25 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.26 - First Delinquent Notice

Current through Rules and Regulations filed through June 27, 2024
Form ST-71: This notice is mailed to a delinquent dealer or
				 contractor within 20 days following the date his return became
				 delinquent.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.27 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.28 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Authority O.C.G.A.
				 Secs.
				  48-2-12, 48-5-58.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.29 - Extension of Time

Current through Rules and Regulations filed through June 27, 2024
Form ST-76: This form extends the time for filing returns as
				 provided in
				  560-12-1-.19  of these
				 regulations.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.30 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-5-58.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.31 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-5-58.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.32 - Application for Certificate of Exemption to Purchase Machinery for New or Expanded Industry

Current through Rules and Regulations filed through June 27, 2024
Form ST-M1: This application is required before a Certificate
				 of Exemption is issued. See
				  560-12-2-.62.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.33 - Certificate of Exemption to Purchase Machinery for New or Expanded Industry

Current through Rules and Regulations filed through June 27, 2024
Form ST-M2: This Certificate authorizes purchases of
				 machinery coming within the provisions of 560-122-.62.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.34 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.35 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.37 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.38 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.39 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.40 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.41 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.42 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.43 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.44 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.45 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.46 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.47 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.48 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.49 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.50 - Application for Certificate of Exemption to Purchase Machinery and Equipment for Reducing Air and Wa

Current through Rules and Regulations filed through June 27, 2024
Form ST-M7: This application should be filed by persons
				 incorporating machinery and equipment into a facility in Georgia for the
				 purpose of reducing or eliminating air or water pollution.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.51 - Certificate of Exemption to Purchase Machinery and Equipment for Reducing Air and Water Pollution

Current through Rules and Regulations filed through June 27, 2024
Form ST-M8: This Certificate authorizes the named purchaser
				 to purchase the approved machinery and equipment for reducing or eliminating
				 air or water pollution.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.52 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.53 - Application for Certificate of Exemption for a Nonprofit Licensed Nursing Home, Nonprofit General or

Current through Rules and Regulations filed through June 27, 2024
Form ST-NH1: This application must be filed by a non-profit
				 licensed nursing home, general or mental hospital entitled to exemption
				 described in Section 3(c)2(d.1) of the Act.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.54 - Certificate of Exemption to Purchase Tangible Personal Property for Use by a Nonprofit Nursing Home

Current through Rules and Regulations filed through June 27, 2024
Form ST-NH2: This certificate authorizes purchases of
				 specific tangible personal property described in Section 3(c)2(d.1) of the
				 Act.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.55 - Letter of Authorization

Current through Rules and Regulations filed through June 27, 2024
Form ST-USC-1: This letter is issued in lieu of a Certificate
				 of Exemption to a qualified institution for purchasing tangible personal
				 property and services to be used exclusively for the purposes stated under
				 Section 3(c)2(m) of the Act.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.56 - Waiver Form

Current through Rules and Regulations filed through June 27, 2024
Form ST-W1: This form is an agreement extending the
				 limitation for filing claim for refund and assessment of sales and use tax.
				 Such form must be executed by the taxpayer and State Revenue Commissioner prior
				 to the expiration of the Statute of Limitation.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.01 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) The term "MARTA
				Area" as used in these regulations shall mean the counties of Fulton and
				DeKalb, and any other county which may in the future levy a Rapid Transit Sales
				Tax under the provisions of Georgia Laws 1971, pp. 2082, 2092.
(2) The term "Rapid Transit Tax" as used in
				these regulations shall mean the lib sales and use tax for the use of the
				Metropolitan Atlanta Rapid Transit Authority, as authorized by Georgia Laws
				1971, pp. 2082, 2092, and as adopted by resolution of the respective governing
				authority in the counties of Fulton and DeKalb, or any other county which may
				in the future levy a Rapid Transit Sales Tax under the provisions of Georgia
				Laws 1971, pp. 2082, 2092.
(3) The
				term "State Sales and Use Tax Act" as used in these regulations, shall mean the
				Georgia Retailers' and Consumers' Sales and Use Tax Act, approved February 20,
				1951 (Ga. L. 1951, p. 360) as amended.
(4) The term "Rapid Transit Tax Act" as used
				in these regulations shall mean the Act set forth in Georgia Laws 1971, p.
				2082, authorizing a 1% sales and use tax for the Metropolitan Atlanta Rapid
				Transit Authority.
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-8-31,  48-8-95.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.03 - Applicability of State Sales and Use Tax Act and Regulations

Current through Rules and Regulations filed through June 27, 2024
(1) All sales and
				other transactions not taxable under the State Sales and Use Tax Act are not
				taxable under the Rapid Transit Tax. Similarly, all sales and other
				transactions exempt from the State Sales and Use Tax Act are exempt from the
				Rapid Transit Tax.
(a)
Example
				1:
A sale in interstate commerce by a Georgia dealer is not taxable
				under the State Sales and Use Tax Act. Consequently, such a sale would not be a
				taxable sale under the Rapid Transit Tax.
(b)
Example 2:
A sale to the
				University System of Georgia is exempt under the State Sales and Use Tax Act.
				Consequently, such a sale is also exempt under the Rapid Transit Tax.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.04 - Taxable Transactions

Current through Rules and Regulations filed through June 27, 2024
(1) Sales.
(a) Sales transactions otherwise taxable
				under the State Sales and Use Tax Act, including both sales and leases, are
				taxable if the sale occurs within the MARTA area. A "sale" occurs within the
				MARTA area if
1. in the case of sales of
				tangible personal property, the transfer of title or possession, or both, takes
				place within the MARTA area; "Provided, however, that 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 governed by any of
				the local governments imposing the tax, regardless of the point at which title
				passes, if such delivery is made by the seller's vehicle, U.S. Mail, common
				carrier or by private or contract carrier licensed by the Interstate Commerce
				Commission or the Georgia Public Service Commission."
2. in the case of leases, (a) the lease is
				executed within the MARTA area, or (b) the leased property is transferred to
				the lessee within the MARTA area.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.05 - Use Tax; Collection by Dealers

Current through Rules and Regulations filed through June 27, 2024
(1) Liability.
(a) The owner or user of tangible personal
				property acquired by a purchase or lease made outside the MARTA area,shall be
				liable for a use tax under the Rapid Transit Tax upon the first instance of
				use, storage, consumption, or distribution of the property within the MARTA
				area unless the use is insubstantial.
(b) "Insubstantial use" within the meaning of
				paragraph (1)(a) means any use occurring solely by virtue of movement of the
				property through the MARTA area.
(c) The rules stated in the foregoing
				paragraphs may be illustrated as follows:
1.
Example 1.
Y Corporation is engaged in the construction business
				and maintains its sole office outside the MARTA area. Y Corporation in
				performing a contract within the MARTA area employs certain equipment purchased
				by it outside the MARTA area, such as bulldozers, on the construction site.
				Under paragraph (1)(a), the use of the equipment is taxable.
2.
Example 2.
Same facts as in
				Example 1, except that Y Corporation also has a truck which makes deliveries of
				construction materials from the corporation's office to the construction site
				and then returns to the corporation's office. Under paragraph (1)(a), use of
				the truck is not taxable. Use of the construction materials is
				taxable.
3.
Example 3.
X Corporation maintains a warehouse in the MARTA area in which it stores
				supplies, not held for resale but to be used in its operations outside the
				MARTA area. Under paragraph (1)(a), the storage is taxable.
4.
Example 4.
Z Corporation, a
				retail chain, maintains a warehouse for its retail goods outside the MARTA
				area. Trucks based, serviced and routed from the warehouse are used solely to
				make shipments from the warehouse to retail outlets in the MARTA area. Under
				paragraph (1)(a), the use of the trucks is not taxable. If, however,the truck
				is assigned to a particular retail outlet in the MARTA area for the purpose of
				making retail deliveries in the MARTA area from the retail outlet, even though
				returning at the end of the day to the warehouse, the use is taxable.
5.
Example 5.
Same facts as in
				Example 4, except the warehouse is located in the MARTA area and the vehicles
				are used to make shipments outside the MARTA area. The use is
				taxable.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.06 - Sales Prior to Effective Date

Current through Rules and Regulations filed through June 27, 2024
(1) The Rapid Transit Tax shall not apply to
				sales of goods made pursuant to bona fide written contracts entered into before
				December 29, 1971, provided delivery is completed prior to April 1, 1972; or to
				the purchase price of any building supplies, fixtures or equipment that enter
				into or become a part of a building or other kind of structure in the local
				government, where plans, specifications and construction contract for a
				specific project have been entered into prior to December 29, 1971, provided
				delivery is completed prior to April 1, 1972.
(2) The rules stated in its regulation may be
				illustrated as follows:
(a)
Example
				1.
A written lease agreement executed at any time before April 1, 1972,
				is taxable under the Rapid Transit Tax alter that date beginning with the first
				rental payments made after that date but only to the extent such payments
				represent use after April 1, 1972.
(b)
Example 2.
A written
				contract entered into at any time prior to April 1, 1972, which requires
				deliveries of goods in intervals, is taxable under the Rapid Transit Tax with
				respect to deliveries made after April 1, 1972.
(c)
Example 3.
Admission charges
				for an event after April 1, 1972, are taxable regardless of when a ticket, if
				any, was sold.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.07 - Credit for Taxes Paid

Current through Rules and Regulations filed through June 27, 2024
The Rapid Transit Tax shall not apply in respect to the use,
				 consumption, distribution or storage of tangible personal property for use or
				 consumption in a local government upon which a Rapid Transit Tax equal to or
				 greater than the amount imposed by the Act has been paid in another county or
				 municipality.
Ga. L. 1971, pp. 2082,
				 2083, 2084, 2092.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.08 - Penalties and Interest

Current through Rules and Regulations filed through June 27, 2024
The amounts and rates of penalties and interest provided for
				 by the State Sales and Use Tax Act and Regulations relating thereto shall apply
				 to liabilities under the Rapid Transit Tax, and shall be paid into the special
				 fund created under Georgia Laws 1971, pp. 2082, 2092. Said penalties and
				 interest are in addition to and separate from the penalty and interest
				 provisions of the State Sales and Use Tax Act and Regulations relating
				 thereto.
Ga. L. 1971, pp. 2082,
				 2083, 2084, 2092.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.09 - Obligation to Collect and Remit Tax

Current through Rules and Regulations filed through June 27, 2024
(1) In the situation where such sales are
				subject to the Rapid Transit Tax, every dealer making sales of tangible
				personal property at retail in this State and every dealer making sales of
				tangible personal property at retail outside this State or the geographic areas
				of the MARTA area for distribution, storage, use or other consumption in the
				MARTA area shall add the amount of tax imposed by the Act upon the purchaser to
				the sales price or charge, which shall then be a debt from the purchaser or
				consumer to the dealer until paid, and shall be recoverable at law in the same
				manner as any other debt.
(2) The
				retailer shall collect and the purchaser shall pay the Rapid Transit Tax. Any
				retailer who shall neglect, fail, or refuse to collect and remit the tax as
				required by law, upon any, every, and all taxable sales made by him, his
				agents, or employees, or upon tangible personal property which is subject to
				the Rapid Transit Tax, shall be liable for and pay the tax himself.
Ga. L. 1971, pp. 2082,
				 2083, 2084, 2092.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-4 - RAPID TRANSIT TAX › Rule 560-12-4-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1971, pp. 2082,
				 2083, 2084, 2092.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.01 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) The term "Local
				Jurisdiction" as used in these regulations shall include any county and/or
				municipality authorized to levy a Local Option Sales Tax under the provisions
				and conditions of Georgia Laws 1975, pp. 984, 994.
(2) The term "Local Option Tax" as used in
				these regulations shall mean the 1% sales and use tax for the use of such
				counties and/or municipalities as authorized under provisions and conditions of
				Georgia Laws 1975, pp. 984, 994.
(3) The term "State Sales and Use Tax Act" as
				used in these regulations, shall mean the Georgia Retailers' and Consumers'
				Sales and Use Tax Act, approved February 20, 1951 (Ga. L. 1951, p. 360) as
				amended.
(4) The term "Local Option
				Tax Act" as used in these regulations shall mean Act No. 598 (House Bill No.
				150) set forth in Georgia Laws 1975, p. 984, authorizing a 1% sales and use tax
				for such Counties and/or Municipalities.
Ga. L. 1975, pp. 984,
				 994.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-8-31,  48-8-95.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.03 - Applicability of State Sales and Use Tax Act and Regulations

Current through Rules and Regulations filed through June 27, 2024
(1) All sales and
				other transactions not taxable under the State Sales and Use Tax Act are not
				taxable under the Local Option Tax Act. Similarly, all sales and other
				transactions exempt from the State Sales and Use Tax Act are exempt from the
				Local Option Tax Act.
(a)
Example
				1:
A sale in interstate commerce by a Georgia dealer is not taxable
				under the State Sales and Use Tax Act. Consequently, such a sale would not be a
				taxable sale under the Local Option Tax Act.
(b)
Example 2:
A sale to the
				University System of Georgia is exempt under the State Sales and Use Tax Act.
				Consequently, such a sale is also exempt under the Local Option Tax
				Act.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.04 - Taxable Transactions

Current through Rules and Regulations filed through June 27, 2024
(1) Sales.
(a) Sales transactions otherwise taxable
				under the State Sales and Use Tax Act, including both sales and leases, are
				taxable if the sale occurs within a Local Jurisdiction. A "sale" occurs within
				a Local Jurisdiction if:
1. in the case of
				sales of tangible personal property, the transfer of title or possession, or
				both, takes place within the Local Jurisdiction; provide, however, that 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
				governed by any of the local governments imposing the tax, regardless of the
				point at which title passes, if such delivery is made by the seller's vehicle,
				U.S. Mail, common carrier or by private or contract carrier licensed by the
				Interstate Commerce Commission or the Georgia Public Service
				Commission;
2. in the case of
				leases, the lease is executed within the Local Jurisdiction, or the leased
				property is transferred to the lessee within the Local Jurisdiction.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.05 - Use Tax; Collection by Dealers

Current through Rules and Regulations filed through June 27, 2024
(1) Liability.
(a) The owner or user of tangible personal
				property acquired by a purchase or lease made outside a Local Jurisdiction,
				shall be liable for a use tax under the Local Option Tax upon the first
				instance of use, storage, consumption, or distribution of the property within
				the Local Jurisdiction unless the use is insubstantial.
(b) "Insubstantial use" within the meaning of
				paragraph (1)(a) means any use occurring solely by virtue of movement of the
				property through the Local Jurisdiction.
(c) The rules stated in the foregoing
				paragraphs may be illustrated as follows:
1.
Example 1.
Y Corporation is engaged in the construction business
				and maintains its sole office outside the Local Jurisdiction. Y Corporation in
				performing a contract within the Local Jurisdiction employs certain equipment
				purchased by it outside the Local Jurisdiction, such as bulldozers, on the
				construction site. Under paragraph (1)(a), the use of the equipment is
				taxable.
2.
Example 2.
Same facts as in Example 1, except that Y Corporation also has a truck which
				makes deliveries of construction materials from the corporation's office to the
				construction site and then returns to the corporation's office. Under paragraph
				(1)(a), use of the truck is not taxable. Use of the construction materials is
				taxable.
3.
Example 3.
X Corporation maintains a warehouse in the Local Jurisdiction in which it
				stores supplies, not held for resale but to be used in its operations outside
				the Local Jurisdiction. Under paragraph (1)(a), the storage is
				taxable.
4.
Example 4.
Z Corporation, a retail chain, maintains a warehouse for its retail goods
				outside the Local Jurisdiction. Trucks based, serviced and routed from the
				warehouse are used solely to make shipments from the warehouse to retail
				outlets in the Local Jurisdiction. Under paragraph (1)(a), the use of the
				trucks is not taxable. If, however, the truck is assigned to a particular
				retail outlet in the Local Jurisdiction for the purpose of making retail
				deliveries in the Local Jurisdiction from the retail outlet, even though
				returning at the end of the day to the warehouse, the use is taxable.
5.
Example 5.
Same facts as in
				Example 4, except the warehouse is located in the Local Jurisdiction and the
				vehicles are used to make shipments outside the Local Jurisdiction. The use is
				taxable.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.06 - Sales Prior to Effective Date

Current through Rules and Regulations filed through June 27, 2024
(1) The Local Option Tax shall not apply to a
				sale of goods when the contract was entered into prior to the effective date of
				the tax, and delivery was completed prior to such effective date; nor to the
				purchase price, sale or use of building and construction materials when the
				contract pursuant to which the materials are purchased or used was advertised
				for bid prior to approval of the levy of the tax by the county or municipality
				and the contract was entered into as a result of a bid actually submitted in
				response to such advertisement prior to approval of the levy of the
				tax.
(2) The rules stated in the
				amended regulation may be illustrated as follows:
(a)
Example 1.
A written lease
				agreement executed prior to effective date of Local Option Tax in a Local
				Jurisdiction is taxable beginning with the first rental payment made on or
				after effective date to the extent such payment represents use on or after
				effective date of such tax.
(b)
Example 2.
A written contract which was executed prior to the
				effective date of Local Option Tax in a Local Jurisdiction and which required
				deliveries of goods in intervals, is taxable under the Local Option Tax with
				respect to deliveries made on or after effective date of such tax unless such
				building and construction materials were sold, and subsequently used
				exclusively, to perform a specific bona fide contract which was advertised for
				bid prior to approval of the levy of such tax by the county or municipality and
				which was entered into as a result of a bid actually submitted in response to
				such advertisement prior to the approval of the levy of the tax.
(c)
Example 3.
An admission
				charge for an event is taxable if the event is held on or after effective date
				of Local Option Tax regardless of when a ticket, if any, was sold.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.07 - Credit for Taxes Paid

Current through Rules and Regulations filed through June 27, 2024
Where a Local Option Sales or Use Tax has been paid with
				 respect to tangible personal property by the purchaser thereof, either in
				 another Local Jurisdiction within the State or in a Taxing Jurisdiction outside
				 the State, where the purpose of the tax is similar in purpose and intent to the
				 tax authorized to be imposed by the Local Option Tax Act, said tax may be
				 credited against the tax authorized to be imposed by the Local Option Tax Act
				 upon the same property. If the amount of sales or use tax so paid is less than
				 the amount of the use tax due as authorized to be imposed by the Local Option
				 Tax Act, the purchaser shall pay an amount equal to the difference between the
				 amount so paid in the other Local Jurisdiction, or in Taxing Jurisdiction
				 outside the State, and the amount due as authorized to be imposed by the Local
				 Option Tax Act. The State Revenue Commis-sioner may require proof of payment in
				 another Local Jurisdiction in this State, or in a Taxing Jurisdiction outside
				 the State, as is deemed to be necessary and proper.
Ga. L. 1975, pp. 984,
				 993, 994.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.08 - Penalties and Interest

Current through Rules and Regulations filed through June 27, 2024
The amounts and rates of penalties and interest provided for
				 by the State Sales and Use Tax Act and Regulations relating thereto shall apply
				 to liabilities under the Local Option Tax Act. Said penalties and interest are
				 in addition to and separate from the penalty and interest provisions of the
				 State Sales and Use Tax Act and Regulations relating thereto.
Ga. L. 1975, pp. 984,
				 985, 986, 987, 988, 994.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.09 - Obligation to Collect and Remit Tax

Current through Rules and Regulations filed through June 27, 2024
(1) In the situation where such sales are
				subject to the Local Option Tax, every dealer making sales of tangible personal
				property at retail in this State and every dealer making sales of tangible
				personal property at retail outside this State or the geographic areas of the
				Local Jurisdiction for distribution, storage, use or other consumption in the
				Local Jurisdiction shall add the amount of tax imposed by the Act upon the
				purchaser to the sales price or charge, which shall then be a debt from the
				purchaser or consumer to the dealer until paid, and shall be recoverable at law
				in the same manner as any other debt.
(2) The retailer shall collect and the
				purchaser shall pay the Local Option Tax. Any retailer who shall neglect, fail,
				or refuse to collect and remit the tax as required by law, upon any, every, and
				all taxable sales made by him, his agents, or employees, or upon tangible
				personal property and services which are subject to the Local Option Tax Act,
				shall be liable for and pay the tax himself.
(3) Each sales tax return remitting Local
				Option tax, shall separately identify the location of each retail establishment
				at which any of the Local Option Tax remitted was collected and shall specify
				the amount of sales and amount of taxes collected at each such establishment
				for the period of the return so as to thereby facilitate determination of the
				State Revenue Commissioner that all Local Option Tax is collected and
				distributed according to situs of sale.
Ga. L. 1975, pp. 984,
				 985, 986, 987, 988, 993, 994.