Notwithstanding any exemption from taxes which a dealer enjoys under the Constitution or laws of this state, any other state, or the United States, the dealer shall collect the tax imposed by this article from the purchaser or consumer and shall pay the tax over to the commissioner as provided by law. History. Ga. L. 1951, p. 360, § 12; Ga. L. 1960, p. 153, § 4; Code 1933, § 91A-4511, enacted by Ga. L. 1978, p. 309, § 2.
Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
O.C.G.A. § 48-8-33, under IMPOSITION, RATE, COLLECTION, AND ASSESSMENT RESEARCH REFERENCES.
O.C.G.A. § 48-8-33