reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-15 - ILLEGAL DIGEST ENTRY REVIEW › Rule 560-11-15-.06 - Recurring Illegal Digest Entries for Same Property; Revocation of Qualified Status; Reinstatement

Current through Rules and Regulations filed through June 27, 2024
(1) If the Same Property is found by the
				Commissioner on a Digest within five (5) years of removal under this Chapter,
				the Commissioner will make a determination on whether the property is an
				Illegal Digest Entry.
(2) Where the
				Commissioner finds such property illegally appearing on the county Digest
				within five (5) years of removal under this Chapter, the Commissioner shall
				provide notice in writing to the county board of tax assessors of such finding
				of illegality. The county board of tax assessors may file an appeal pursuant to
				this Chapter to the Commissioner's notice no later than 45 days of the date of
				mailing by the Commissioner of such notice. A copy of such appeal filed with
				the Commissioner shall be mailed to the taxpayer.
(3) Where the finding of Illegal Digest Entry
				is upheld after hearing, or upon failure of the county board of tax assessors
				to file an appeal, the Commissioner will issue a final decision and serve such
				final decision on the Department of Community Affairs for appropriate action
				pursuant to O.C.G.A. §
									48-5-342.
				The Commissioner shall return the Digest to the county for removal of the
				property and for Digest resubmission Upon resubmission of the corrected Digest
				by the county and approval by the Commissioner, the Department will notify the
				Department of Community Affairs of such corrective action pursuant to O.C.G.A.
				§
									48-5-342.
(4) Where the finding of Illegality of Digest
				Entry is overturned after hearing, the Commissioner will promptly approve the
				Digest as originally submitted and will issue a final decision in accordance
				therewith.
O.C.G.A. §
										48-5-342.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-16 - QUALIFIED TIMBERLAND PROPERTY › Rule 560-11-16-.01 - Application of Subject

Current through Rules and Regulations filed through June 27, 2024
Regulations in this Subject, 560-11-16, apply to the fair
				 market valuation of Qualified Timberland Property (QTP) in accordance with
				 Article VII, Section I, Paragraph III (f.1) of the Constitution of Georgia and
				 provided for in Article 13 of Chapter 5 of Title 48 of the Georgia
				 Code.
O.C.G.A.
				 §§
											48-2-12,  48-5-600.1,  48-5-607.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-16 - QUALIFIED TIMBERLAND PROPERTY › Rule 560-11-16-.02 - Definitions

Current through Rules and Regulations filed through June 27, 2024
As used in this Article, the term:
(a) "Bona Fide Production of Trees" means the
				good faith, real, actual, and genuine production of trees for commercial
				uses.
(b) "Contiguous" means real
				property within a county that abuts, joins, or touches and has the same
				undivided common ownership. If an applicant's tract is divided by a county
				boundary, public roadway, public easement, public right of way, natural
				boundary, land lot line, or railroad track, then the applicant may make an
				election at the time of application to declare the tract as contiguous
				irrespective of a county boundary, public roadway, public easement, public
				right of way, natural boundary, land lot line, or railroad track.
(c) "Department" means the Georgia Department
				of Revenue.
(d) "Forest Management
				Plan" means a plan written by a registered forester to manage a forest stand in
				accordance with accepted commercial forestry practices. Forest Management Plans
				may include, but are not limited to, information about soils, logging methods,
				disease or insect problems, road conditions, growth and age data, environmental
				concerns, and recommended silvicultural treatments and their timing.
(e) "Qualified Owner" means an individual or
				entity that meets the conditions of Code Section
				 48-5-603.
(f) "Qualified Timberland Property" (QTP)
				means timberland property that meets the conditions of Code Section
				 48-5-604.
				Such property shall be classified as a separate and distinct class of tangible
				property for ad valorem tax purposes.
(g) "Timberland Property" means tangible real
				property that has as its primary use the Bona Fide Production of Trees for
				commercial uses.
O.C.G.A.
				 §§
											48-2-12,  48-5-600,  48-5-607.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-16 - QUALIFIED TIMBERLAND PROPERTY › Rule 560-11-16-.03 - Applications

Current through Rules and Regulations filed through June 27, 2024
(1) All
				applications for certification as a Qualified Owner and for QTP certification
				shall be submitted electronically through the Georgia Tax Center (GTC). No
				other filing method shall be permitted.
(2) Applications for certification as a
				Qualified Owner and for QTP certification must be filed annually with the
				Revenue Commissioner between January 1 and March 1 of the applicable tax
				year.
(3) The applicant shall
				submit the following documentation to the Revenue Commissioner through GTC:
(a) Application for QTP
				certification;
(b) Recorded deed
				evidencing legal ownership of the property;
(c) An affidavit in which the qualified owner
				attests that the timberland property is used for the bona fide production of
				trees and is consistently managed with generally accepted commercial forestry
				practices; and
(d) A list of all
				parcels that contain timberland property and that identifies the specific
				portions of such parcels that such owner certifies are timberland property,
				which requirement may be satisfied by
(i) A
				parcel map drawn by the county cartographer or GIS technician and signed by the
				county board of assessors and qualified owner;
(ii) A legal description of the
				property;
(iii) A plat of the
				property prepared by a licensed land surveyor, showing the location and
				measured area of the parcel;
(iv) A
				written legal description of the property delineating the metes and bounds and
				measured area; or
(v) Such other
				alternative property boundary description as is mutually agreed upon by the
				taxpayer and the Department that may accurately represent the parcel which is
				the subject of the QTP application.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-16 - QUALIFIED TIMBERLAND PROPERTY › Rule 560-11-16-.04 - Appeals

Current through Rules and Regulations filed through June 27, 2024
(1) A taxpayer or
				county board of tax assessors may appeal the Revenue Commissioner's decisions
				related to such taxpayer's status as a Qualified Owner; the certification or
				non-certification of such taxpayer's timberland as QTP; or the appraised value
				of such taxpayer's QTP. Such appeals shall be made as an appeal to the Georgia
				Tax Tribunal in accordance with Chapter 13A of Title 50 within 30 days of the
				Revenue Commissioner's issuance of such decision.
(2) If the appraised value is disputed, an
				appeal may be made contesting the Revenue Commissioner's determination of the
				soil classification of any part or all of the QTP, as well as with regard to
				any alleged errors made by the Revenue Commissioner in the application of the
				table of values or calculation of the minimum threshold of value prescribed in
				the Constitution.
(3) A taxpayer,
				group of taxpayers, county board of tax assessors, or association representing
				taxpayers may appeal the commissioner's decisions related to the commissioner's
				complete parameters for the appraisal of QTP required by Code Section
				 48-5-602(d)(1).
				Such appeals shall be made as an appeal to the Georgia Tax Tribunal in
				accordance with Chapter 13A of Title 50 within 60 days of the effective date of
				such manual.
O.C.G.A.
				 §§
											48-2-12,  48-5-605,  48-5-606,  48-5-607.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-16 - QUALIFIED TIMBERLAND PROPERTY › Appendix 560-11-16-A - Qualified Timberland Property Appraisal Manual

Current through Rules and Regulations filed through June 27, 2024
Click here to view
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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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.02 - Adjustments and Replacements

Current through Rules and Regulations filed through June 27, 2024
When any taxable article is returned to the seller for
				 adjustment, replacement or exchange under a warranty as to its quality or
				 service and a new article is given free or at a reduced price pursuant to a
				 guarantee, the sales or use tax shall be computed on the actual additional
				 amount, if any, paid to the seller for the new article.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.05 - Rounding Rule for the Collection of Sales and Use Tax

Current through Rules and Regulations filed through June 27, 2024
(1) The computation of sales and use tax must
				be carried to the third decimal place.
(2) The tax must be rounded to a whole cent
				using a method that rounds up to the next cent whenever the third decimal place
				is greater than four. When a seller collects and remits both state and local
				taxes, this rounding rule must be applied to the aggregated state and local
				taxes.
(3) Sellers may compute the
				tax due on a transaction on either an item basis or an invoice basis.
(4) Examples.
(a) Dealer sells the following items to
				Purchaser, and the tax rate is 7%:
1 chair for $19.65
1 cushion for $3.56
If Dealer elects to collect tax on a per item basis, the tax
				 on the chair is $1.38 because .07 x $19.65=$1.3755 and the third decimal place
				 is greater than four. The tax on the cushion is $.25 because .07 x $3.56=$.2492
				 and the third decimal place is greater than four.
(b) The facts are the same as paragraph (a)
				except Dealer elects to collect tax on an invoice basis. The tax is $1.62
				because .07 x $23.21=$1.6247 and the third decimal place is not greater than
				four.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.06 - Cash or Accrual Basis

Current through Rules and Regulations filed through June 27, 2024
(1)
(a) Any
				person taxable under the Act for both cash and credit sales may report such
				sales on either the cash or accrual basis of accounting. Those persons
				reporting on the accrual basis shall report and remit the tax due on all
				transactions, whether credit or cash, occurring during the reporting period.
				The first return filed under the Act shall be deemed an election as to the
				method of reporting such sales. Provided, however, for the purposes of
				reporting under the Act, any person who takes a note or other written contract
				to pay and subsequently sells, assigns or transfers such contract, with or
				without recourse, shall be deemed to have received cash payment at the time of
				such sale or discount.
(b) when any
				dealer sells, discounts or otherwise disposes of his accounts receivable, or
				discontinues business, such dealer shall include in his sales and use tax
				report for the current month the gross amount of such original sales on which
				sales tax has not been previously remitted to the State, irrespective of the
				sales price of such accounts.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.07 - Casual Sale

Current through Rules and Regulations filed through June 27, 2024
(1)
				Invoking the rule of de minimis and because of the difficulties of
				administration and enforcement, no sales or use tax liability will be enforced
				against either the sellers or the purchaser in a casual sale transaction as
				herein defined, except as hereinafter provided.
(2) A "casual sale transaction" is:
(a) A sale in which the tangible personal
				property involved was not acquired or held by the seller for use in the
				operation of his business or for resale; or
(b) A sale of tangible personal property
				acquired or held by the seller for use in the operation of his business (not
				acquired or held for resale) if the total selling price of such sale and all
				such sales made during the calendar month of such sale and the preceding eleven
				calendar months does not exceed $500; or
(c) A sale of tangible personal property
				acquired or held by the seller for use in the operation of his business (not
				acquired or held for resale) if such sale is made in a complete and bona fide
				liquidation of a business of the seller. For purposes of this paragraph the
				term "business" means a separate place of business subject to registration
				under the Act; the term "a complete and bona fide liquidation" means the sale
				of all the assets of such business conducted over a period of time not
				exceeding thirty days from the date of the first sale of such assets, or a
				longer time if approved by the Commissioner as a bona fide
				liquidation.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.08 - Certificate of Exemption

Current through Rules and Regulations filed through June 27, 2024
(1) All gross sales of a dealer are subject
				to the tax until the contrary is established. The burden of proof that a sale
				is not subject to the tax is upon the person who makes the sale, unless he
				takes from the purchaser a valid Certificate of Exemption. All sales for which
				exemptions are claimed but which are not supported by a valid Certificate of
				Exemption will be deemed sales at retail and the dealer or seller will be
				liable for the tax, unless such sales are:
(a) Sales in interstate commerce when the
				sales agreement requires the seller to ship by common carrier to a point
				outside Georgia and supporting documents are maintained;
(b) professional, insurance, or personal
				service transactions which involve sales as inconsequential elements for which
				no separate charges are made or services rendered by repairmen for which a
				separate charge is made;
(c) sales
				of water delivered to consumers through water mains; lines or pipes, but not
				including any water put in containers;
(d) school lunches sold and served to pupils
				and employees of public schools;
(e) sales of religious papers in Georgia,
				owned and operated by religious institutions, provided no part of the net
				profit inures to the benefit of any private person; and
(f) sales of feed and drugs for livestock,
				poultry or fish sold to persons engaged in raising livestock, poultry or fish
				as a part of a pursuit engaged in for profit.
(g) Sales or use of Holy Bibles, Testaments
				and similar books, commonly recognized as being Holy Scripture, regardless of
				by or to whom 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.09 - Certificate of Registration

Current through Rules and Regulations filed through June 27, 2024
(1)
Dealer.
Every dealer, as
				defined by the Act, is required to file Application for Certificate of
				Registration, Centralized Taxpayer Registration Forms CRF 002, 004, and 005 for
				each place of business in this State.
(2)
Contractor.
Every person who
				contracts to furnish tangible personal property and perform services thereunder
				in constructing, altering, remodeling or improving real property in this State
				is required to file Application for Certificate of Registration Centralized
				Taxpayer Registration Forms CRF 002, 004, and 005.
(3) Any person who entertains doubt as to the
				requirements for making an application is charged with the burden of securing a
				ruling from the Commissioner as to whether or not registration is
				necessary.
(4) Upon examination and
				approval of such application, the Commissioner will issue a Certificate of
				Registration (Form ST-2) bearing the dealer's Certificate of Registration
				number. The Certificate shall be displayed in a conspicuous place on the
				premises of the business.
(5) The
				Certificate is not transferable and shall not be used at a location different
				from the location for which the certificate is issued.
(6)
Certificate of Registration.
(a) Certificate of Registration, on paper
				determined to be appropriate by the Commissioner, shall be issued to dealers.
				The registration number thereon shall authorize the dealer to collect sales and
				use tax and shall be used by the dealer as an identification in executing Sales
				and Use Tax Forms, including exemption certificates, report forms,
				etc.
(b) Certificate of
				Registration, on paper determined to be appropriate by the Commissioner,
				bearing a "214" prefix, shall be issued to contractors. The registration number
				thereon shall be used by the contractor as an identification for reporting
				Sales and Use Tax and is not valid for purchasing tangible personal property
				tax exempt.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.10 - Certificate of Registration (Special Reporting)

Current through Rules and Regulations filed through June 27, 2024
Certificate of Registration, on paper determined to be
				 appropriate by the Commissioner, bearing the symbol "SR" following the
				 certificate number may be issued for the purpose of buying tangible personal
				 property tax exempt for resale or further processing and for reporting and
				 remitting the tax. Such certificate shall be issued only to a person not
				 regularly engaged in making sales at retail in this State and relieves the
				 dealer to whom issued from filing tax returns for months in which no tax is
				 due. However, returns must be filed for each and every month in which tax may
				 be due. The issuance of such certificate will in no way relieve the holder
				 thereof from payment of tax, penalty and interest on taxes not reported and
				 remitted when due.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.11 - Collection of Tax

Current through Rules and Regulations filed through June 27, 2024
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 for distribution, storage, use or other
				 consumption in this State 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.
Ga. Code Ann. Secs.
				 94-3438a, 92-8405, 92-8406, 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.12 - Consigned Tangible Personal Property

Current through Rules and Regulations filed through June 27, 2024
(1) Tangible personal property consigned,
				delivered to or entrusted to a dealer for the purpose of sale is taxable at the
				time of sale at retail. The retailer is required to collect and remit the tax
				based upon the sales price.
(2)
				When consigned tangible personal property is used for any purpose other than
				retaining, demonstrating or displaying it for sale, the consignee shall be
				liable for the tax on the fair market value of the property at the time of its
				first use.
Ga. Code Ann. Secs.
				 94-3438a, 92-8405, 92-8406, 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.13 - Consolidated Returns

Current through Rules and Regulations filed through June 27, 2024
Any person operating four or more places of business as a
				 dealer in this State may, with written approval of the Commissioner, file one
				 return for each reporting period showing the consolidated sales and use tax due
				 for all his places of business in this State. Consolidated returns may be filed
				 only upon written permission of the Commissioner for such method of filing.
				 Inserts furnished by the Sales Tax Unit must be attached to such returns and
				 must show the Certificate of Registration number for each location, the gross
				 sales, taxable purchases on which tax is due, itemized allowable exemptions,
				 gross tax due including excess tax collected and net tax due for each location
				 and any other information required by Report Form ST-3.
Ga. Code Ann. Secs.
				 94-3438a, 92-8405, 92-8406, 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.16 - Direct Pay Reporting

Current through Rules and Regulations filed through June 27, 2024
(1)
Definition.
"Direct payment permit" means a permit issued by the
				Department of Revenue that allows the holder of such permit to accrue and pay
				state and local sales and use taxes directly to the Department.
(2)
Expiration of direct payment
				authorization.
(a) All permits,
				letters, and certificates not issued through the Georgia Tax Center online
				application process will expire on and can no longer be used to make purchases
				after December 31, 2016.
(b) Direct
				payment permits issued through the Georgia Tax Center online application
				process will be effective the later of January 1, 2017 or the date of
				issuance.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.17 - Dual Operator

Current through Rules and Regulations filed through June 27, 2024
(1)
				The term "dual operator" means a dealer in the business of selling tangible
				personal property who, in addition to selling at retail, withdraws tangible
				personal property from inventory for use in performing contracts.
(2) When a dual operator makes purchases of
				tangible personal property, a part of which he will sell at retail and a part
				of which he will convert to his own use in performing a contract, such operator
				should furnish his supplier with a properly executed Certificate of
				Exemption.
(3) The dual operator
				must collect and remit the tax on the sales price of the tangible personal
				property sold at retail, and pay the tax on the fair market value of the
				tangible personal property used by him in performing a contract.
(4) For the purpose of this regulation "fair
				market value" means the fabricated cost of the article at the time of its first
				use in performing a contract.
Ga. L. 1937-38, Extra
				 Sess., pp. 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.18 - Exemptions

Current through Rules and Regulations filed through June 27, 2024
Exemptions from taxation are strictly construed and an
				 exemption will not be granted unless the Act clearly and distinctly shows that
				 such was the plain and unambiguous intention of the General
				 Assembly.
Ga. L. 1937-38, Extra
				 Sess., pp. 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.19 - Extension of Time

Current through Rules and Regulations filed through June 27, 2024
(1)
				The Commissioner may grant filing extensions in writing;
(a) "in his discretion" upon written
				application to the end of the calendar month in which any tax return is due;
				or
(b) "for good cause" upon
				written application for not more than 30 days duration from due date of such
				tax return; or
(c) "for
				providential cause" upon signed affidavit for 10 days duration from due date of
				such tax return and remittance.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.20 - Leased Departments

Current through Rules and Regulations filed through June 27, 2024
(1) When a dealer leases certain of its
				departments to other persons selling tangible personal property to consumers,
				each such lessee shall make separate monthly returns and remittances if the
				lessee keeps his own records and makes his own collections on retail sales from
				such leased department.
(2) If the
				lessor of such department keeps the records for the leased departments and
				makes collections of their accounts, the lessor may make request in writing to
				the Commissioner that he be permitted to act as agent for the lessees, make
				returns which shall include the retail sales and taxable purchases for such
				departments and pay the taxes due.
(3) A lessee shall not be relieved of his
				liability under the Act in case the lessor fails to make the proper returns or
				fails to pay the taxes due, regardless of whether the lessor's agency
				relationship to the lessee was approved as provided in subsection (2)
				hereof.
Ga. L. 1937-38. Extra
				 Sess., pp. 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.21 - Leases or Rentals

Current through Rules and Regulations filed through June 27, 2024
(1)
				Any person engaged in the business of leasing or renting tangible personal
				property is required to register as a dealer and is required to collect and
				remit the tax on gross lease or rental charges. Tangible personal property
				purchased exclusively for lease or rental to others may be purchased tax exempt
				under Certificates of Exemption.
(2)
(a)
				Where tangible personal property is delivered to a lessee in this State, the
				tax applies to the gross lease or rental charge for the term of the lease,
				irrespective of the fact that the tangible personal property may be later
				removed from this State.
(b) Any
				renewal of a lease of such property in this State is subject to the tax in the
				same manner as the original lease.
(c) Where the right to purchase leased
				property is included in a lease agreement, the dealer is liable for the tax on
				the gross lease or rental charges during the term of the lease and on the sale
				price of the property at the time of sale.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.22 - Filing and Remittance Requirements

Current through Rules and Regulations filed through June 27, 2024
(1)
Initial Filing.
Sales and
				use tax returns shall be filed on a calendar month basis during the first six
				(6) months from the date of registration. The initial return shall cover the
				month indicated on the registration application or the first month of the first
				transaction, whichever occurs earlier.
(2)
Filing Status Changes.
Following the first six (6) months from the registration date, or any date
				thereafter, dealers may be permitted to file sales and use tax returns on a
				quarterly, annual or special period basis as specified below. The dealer must
				request permission in writing and receive written approval by the Commissioner
				or his designee. A change in filing basis will become effective with the first
				month, calendar quarter or year, as applicable, following the date of the
				Commissioner's approval.
(a)
Quarterly
				Filing.
Dealers whose sales and use tax liability for a consecutive six
				(6) month period has averaged less than $200.00 per month may be permitted to
				file returns and make remittance therewith on a quarterly basis. Such returns
				shall cover three (3) calendar months ending on the last day of March, June,
				September, and December.
(b)
Annual Filing.
Dealers whose sales and use tax liability for a
				consecutive six (6) month period has averaged less than $50.00 per month may be
				permitted to file returns and make remittance therewith on an annual basis.
				Such return shall cover the preceding twelve (12) months ending on the last day
				of the calendar year.
(c)
Special Period Filing.
Dealers may be permitted to file the sales
				and use tax returns on a special period other than monthly after submitting a
				written request establishing reasonable grounds and having received written
				permission from the Commissioner or his designee. Dealers permitted to file on
				a special period basis must submit annually by November 1 to the Department the
				specific reporting periods for the next calender year. Failure to submit the
				annual reporting periods to the Department timely may result in the loss of
				this privilege.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.23 - Preservation of Records

Current through Rules and Regulations filed through June 27, 2024
(1)
				Every dealer is required to keep and preserve for a period of three (3) years
				following each taxable transaction such adequate and complete records as are
				necessary to determine the amount of tax for which he is liable. Such records
				shall include:
(a) A daily record of all cash
				and credit sales, including any type of financing or installment plan in use,
				and amounts of taxes collected;
(b)
				A record of the amount of all merchandise purchased, including all bills of
				lading, invoices, and copies of purchase orders;
(c) A record of all deductions and exemptions
				claimed in filing sales or use tax returns; including exemption and resale
				certificates;
(d) A record of all
				tangible personal property used or consumed in the conduct of the
				business;
(e) A true and complete
				inventory of the stock on hand and its value, taken at least once
				yearly.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.24 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-8-49.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.25 - Refunds

Current through Rules and Regulations filed through June 27, 2024
(1) An overpayment
				of sales tax paid to the State as a result of tangible personal property
				returned by the purchaser may be refunded to the dealer in one of two ways.
(a) In cases where the property has been
				returned to the dealer within ninety (90) days of the original sale, the dealer
				may deduct the amount of such sale or sales on the appropriate line of Schedule
				of Exempt Sales in submitting the Sales and Use Tax Report for the period in
				which the purchaser was given credit for the original purchase price.
(b) Where the property has been returned to
				the dealer after ninety (90) days following the original sale, the dealer may
				request a credit memorandum for use against subsequent taxes. Upon approval of
				such request, the dealer will be furnished with a credit memorandum authorizing
				a deduction on the appropriate line of the Sales and Use Tax Report.
(c) Where a dealer gives credit for returned
				tangible personal property, such dealer shall maintain for a period of three
				years adequate records showing the date of the original sale, description of
				the tangible personal property, the sales price, amount of sales tax collected,
				date the tangible personal property was returned, and a receipt from the
				purchaser showing the amounts refunded by the dealer.
(d) Where the dealer has discontinued
				business or it is impracticable to take credit against subsequent taxes due
				within a reasonable time, such dealer may request a check in lieu of a credit
				memorandum.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.26 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38. Extra
				 Secs., pp. 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); Ga. L. 1978, pp. 323, 324; Chapter 91A-215 of the Georgia Public
				 Revenue Code (Ga. L. 1978, pp. 605, 639) Chapter 91A-45 of the Georgia Public
				 Revenue Code (House Bill No. 1312 of the 1980 General Assembly) and Chapter
				 91A-239 of the Georgia Public Revenue Code, as amended; O.C.G.A. Secs.
				  48-2-12,  48-8-30.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.27 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.28 - Repealed

Current through Rules and Regulations filed through June 27, 2024
(1) The
				Commissioner, upon receipt of a proper application, may approve a
				representative conversion factor developed by a retail dealer to produce
				insofar as practicable the equivalent tax required to be remitted by him to the
				State Revenue Commissioner under the Act and the bracket system instituted
				thereunder, provided that no such conversion factor will be approved which when
				applied to gross taxable sales will produce less than 4% of the gross taxable
				sales of such retail dealer.
(2)
				This regulation does not prevent any retail dealer, subject to the Act, as
				amended, from collecting and remitting the tax required by the Act and the
				bracket system instituted thereunder in strict compliance with the Act and said
				bracket system so long as such retail dealer also complies strictly with the
				Act and the rules and regulations promulgated thereunder with respect to the
				keeping of records of each retail transaction and the tax collected
				thereon.
(3) Application for the
				use of a special representative conversion factor under Paragraph (1) hereof
				shall be on a form provided by the Commissioner for that purpose. If the
				application is approved, the retail dealer will be assigned a representative
				conversion factor permit number (RCF No.____), and this permit number shall
				appear on each return filed thereafter by him and shall constitute an election
				to take advantage of the relief provided in Paragraph (1) hereof on all such
				returns by such retail dealer unless such retail dealer shall in writing
				request a cancellation of his permit number. Where no permit number is in
				effect with respect to a retail dealer, a factor or method of reporting is not
				authorized and returns shall be filed as otherwise provided by the Act and
				Regulations.
Ga. L. 1937-38, Extra
				 Sess., pp. 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.
				  4-8-31,  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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.29 - Sale Exclusively for 10[CENT] or Less. Invalid

Current through Rules and Regulations filed through June 27, 2024
Declared invalid by the Attorney General of the State of
				 Georgia by an opinion dated December 1, 1966.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.30 - Stolen Tax Funds

Current through Rules and Regulations filed through June 27, 2024
A dealer is liable for taxes collected from purchasers and
				 lost, stolen, or misplaced without his fault before being turned over to the
				 State, notwithstanding the fact that the tax collections may have been
				 segregated from the dealer's other funds and notwithstanding the fact that the
				 dealer may have exercised due diligence and care in safeguarding such lost,
				 stolen, or misplaced funds.
O.C.G.A.
				 §§
											48-2-12,  48-8-30,  48-8-32,  48-8-35.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.31 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.32 - Taxes Paid to Other States

Current through Rules and Regulations filed through June 27, 2024
(1) Credit shall be granted for state sales
				or use tax legally imposed and previously paid in any state which grants credit
				for a like tax paid in Georgia.
(2)
				If a like state tax equal to or greater than the tax imposed by the Act has
				been paid in a reciprocating state, no additional tax shall be due this State
				with respect to the use, consumption, distribution or storage of tangible
				personal property in this State.
(3) If the amount of state tax paid to a
				reciprocating state is not equal to or greater than the amount of tax imposed
				by the Act, the dealer shall report and remit to the Commissioner an amount
				which when added to the state tax paid in the reciprocating state will equal
				the tax imposed by the Act.
(4) In
				order to obtain credit in this State for any tax paid to a reciprocating state,
				application may be made to the Commissioner by letter requesting such credit,
				furnishing a copy of the invoice covering such tangible personal property, and
				showing the tax billed and the state to which paid. If required by the
				Commissioner, an affidavit shall be furnished stating that such tax was paid
				and has not been refunded.
(5) No
				credit shall be granted for sales or use tax levied by any political
				subdivision of a state, even though the local tax may be collected by the
				state.
Ga. L. 1937-38, Extra
				 Sess., pp. 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.33 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.34 - Trade-Ins

Current through Rules and Regulations filed through June 27, 2024
Where articles of tangible personal property are taken in
				 trade, or a series of trades, as a credit or part payment for similar new or
				 used articles, the tax shall be paid on the sale price of the new or used
				 article, less the credit allowed for the trade-in.
Ga. L. 1937-38, Extra
				 Sess., pp. 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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.35 - State and Federal Excise Tax

Current through Rules and Regulations filed through June 27, 2024
(1) The State Motor Fuel Excise Tax on
				gasoline and other Motor Fuel is excluded from the sales or cost price in
				computing the 3% Second Motor Fuel Tax or 4% State Sales and Use Tax. (See
				Regulation
				 560-12-2-.71  as amended.)
(2) The Federal Excise Tax on gasoline and
				diesel fuel is not a Federal Retailers' Excise Tax and must be included in the
				sales or cost price for computing the tax. (See Regulation
				 560-12-2-.71  as amended.)
(3) The Federal Excise Tax on tires, tubes
				and accessories is not a Federal Retailers' Excise Tax and must be included in
				the sales or cost price for computing the tax.
(4) The State Excise Tax on cigarettes is a
				tax on the consumer and is excluded from the sales or cost price for computing
				the tax. The Federal Excise Tax on cigarettes is not a Federal Retailers'
				Excise Tax and must be included in the sales or cost price for computing the
				tax.
Ga. L. 1978, pp. 323,
				 324; Chapter 91A-215 of the Georgia Public Revenue Code (Ga. L. 1978, pp. 605,
				 639) Chapter 91A-45 of the Georgia Public Revenue Code (Ga. L. 1979, pp. 1276,
				 1277) and Chapter 91A-5015 of the Georgia Public Revenue Code; O.C.G.A. Secs.
				  48-2-12,  48-8-3(3),  48-8-49.