Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-13 - FEES AND EXCISE TAXES › Subject 560-13-3 - TRANSPORTATION SERVICES TAX › Rule 560-13-3-.01 - Transportation Services Tax

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule addresses
				the transportation services tax imposed pursuant to Title 48, Chapter 13,
				Article 8 of the Official Code of Georgia.
(2)
Definitions.
For purposes of
				this Rule only:
(a) "Fare" means a fee by a
				For-Hire Ground Transport Service Provider for a Journey.
(b) "For-Hire Ground Transport Service
				Provider" means a Limousine Carrier, Ride Share Network Service, Taxi Service,
				or Transportation Referral Service.
(c) "For-Hire Ground Transport Trip" means
				any request for a Journey by passenger vehicle provided for by a For-Hire
				Ground Transport Service Provider for which a person is charged a fee, whether
				such Journey was completed or not.
(d) "Journey" means a transport of a person
				from one location to another, as requested by such person.
(e) "Limousine Carrier" means any person
				licensed with Georgia pursuant to O.C.G.A. §
										40-1-151(5) 
				 who owns or operates a prearranged service regularly rendered to the public by
				furnishing transportation as a motor carrier for hire, not over fixed routes,
				by means of one or more unmetered:
1.
				Limousines;
2. Extended
				limousines;
3. Sedans;
4. Extended sedans;
5. Sport utility vehicles;
6. Extended sport utility vehicles;
7. Other vehicles with a capacity for seating
				and transporting no more than 15 persons for hire including the driver;
				or
8. Any combination of
				subparagraphs (2)(e)1. through (2)(e)7. on the basis of telephone contract or
				written contract.
(f)
				"Ride-Share Network Service" means any person or entity that uses a digital
				network or internet network to connect passengers to ride-share drivers for the
				purpose of prearranged transportation for hire or for donation. The term
				excludes any "corporate sponsored vanpool" or "exempt rideshare" as such terms
				are defined in O.C.G.A. §
										40-1-100, provided that such corporate sponsored vanpool or exempt ride-share is not
				operated for the purpose of generating a profit.
(g) "Shared For-Hire Ground Transport Trip."
1. "Shared For-Hire Ground Transport Trip"
				means
(i) any For-Hire Ground Transport Trip
				in which a person has been matched with another person (other than the driver)
				by a For-Hire Ground Transport Service Provider for purposes of such Journey;
				and
(ii) any For-Hire Ground
				Transport Trip in which a person makes a request to be matched with another
				person (other than the driver) for purposes of such Journey by a For-Hire
				Ground Transport Service Provider, even if the For-Hire Ground Transport
				Service Provider does not match the person with another person, but only if the
				For-Hire Ground Transport Service Provider, in its regular course of business,
				matches passengers with other passengers in exchange for a reduced
				Fare.
2. The number of
				passengers in a passenger group at a single location allowed to request a
				Shared For-Hire Ground Transport Trip may be limited by the For-Hire Ground
				Transport Service Provider. Notwithstanding subparagraph (2)(g)1., a Journey
				provided by a For-Hire Ground Transport Service Provider to a passenger group
				that exceeds the service provider's Shared For-Hire Ground Transport Trip
				passenger group limit constitutes a For-Hire Ground Transport Trip and does not
				constitute a Shared For-Hire Ground Transport Trip, even if the passenger group
				requests a Shared For-Hire Ground Transport Trip.
(h) "Taxi Service" means any taxicab company
				or provider that utilizes a motor vehicle or similar vehicle, device, machine,
				or conveyance to transport passengers; uses a taximeter; and is authorized to
				provide taxicab services pursuant to an ordinance of a local government in
				Georgia.
(i) "Transportation
				Referral Service" means any person or entity that books, refers clients to,
				collects money for, or advertises transportation services provided by a
				Limousine Carrier or Taxi Service by means of a telephone, through cellular
				telephone software, through the internet, in person, by written instrument, by
				any person, or by any other means, and does not own or lease any motor vehicle
				required to be registered with the Department of Public Safety as a Limousine
				Carrier or a Taxi Service. A Transportation Referral Service shall not include
				emergency or nonemergency medical transports.