Credit for tax paid in another jurisdiction

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, the purchaser shall 988 48-8-154 pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this part. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the tax imposed under this part for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the qualified consolidated government or in a special district which includes the qualified consolidated government; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, then against the tax levied under Part 1 of Article 3 of this chapter, if applicable, then against the tax levied under Part 2 of Article 3 of this chapter, if applicable, and then against the tax levied under this part. History. Code 1981, § 48-8-152, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023. 48-8-153. Inapplicability of tax to property ordered and delivered outside geographical area of taxing consolidated government. No tax provided for in this part shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the qualified consolidated government in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller’s vehicle, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety. History. Code 1981, § 48-8-153, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023. 48-8-154. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax. No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant for which the materials are purchased or used was advertised for bid prior to the voters’ approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax. History. Code 1981, § 48-8-154, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023. 989 48-8-157 48-8-155. Rules and regulations.