Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-8-3.5 Taxation on sale or use of jet fuel
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(a) The sale or use of jet fuel that is pumped into an aircraft in this state and the use of jet fuel that is pumped into an aircraft in another state shall be exempt from all sales and use tax except such tax levied: (1) By the state pursuant to Code Section 48-8-30 at a rate th…
O.C.G.A. § 48-8-30 Imposition, rate, and collection of tax
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(a)(1) There is levied and imposed a tax on the retail purchase, retail sale, rental, storage, use, or consumption of tangible personal property and on the services described in this article. (2)(A) There is levied and imposed a tax on the retail purchase or retail sale of specifi…
O.C.G.A. § 48-8-31 Trade-in credit provision
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Payment of tax when used articles taken as credit on sale of new and used articles, §48-8-44. Transit special purpose local option sales and use tax (Transit SPLOST), §§48-8-269.40 to 48-8-269.58. Additional nature of tax, §48-8-269.56. Administration of tax by commissioner, §48-…
O.C.G.A. § 48-8-32 Retired dealers
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Return of property sold to dealer by purchaser. Claim for refund of tax credit by retired dealer, §48-8-58. Return of property sold to dealer by purchaser. Claim for refund of tax credit by retired dealer, §48-8-58. SALES AND USE TAXES —Cont’d Return of property sold to dealer by…
O.C.G.A. § 48-8-34 Commingled goods
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Certificate that property purchased for resale given for portion of goods. Effect of sales from commingled goods, §48-8-40. Commodities. Exemption of agricultural commodities. Commodities not sold as finished product to ultimate consumer, §48-8-5. 542 INDEX SALES AND USE TAXES —Con…
O.C.G.A. § 48-8-35 Aquariums
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Exemptions. Renovation or expansion of certain aquarium. Tangible personal property, §48-8-3. Assessments.
O.C.G.A. § 48-8-36 Violations of section, §48-8-37
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Taxation. Judicial sales, §48-2-55. AEROSPACE. High-impact aerospace defense projects. Income tax credits. Businesses with existing manufacturing facilities, §48-7-40.25. Conditions for taking credits, §48-7-40.24. New jobs credits, §§48-7-40.17, 48-7-40.24. AFFIDAVITS.
O.C.G.A. § 48-8-37 Penalty for violation of Code Section 48-8-36
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(a) It shall be unlawful for any person to violate Code Section 48-8-36. (b) Any person who violates Code Section 48-8-36 shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $250.00 or imprisonment in the…
O.C.G.A. § 48-8-38 Equalized homestead option sales tax
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Building and construction materials, §48-8-109.9. Equipment used for manufacturing tangible personal property, or sale, use, storage or consumption of industrial materials, packaging supplies or energy, §48-8-3.2. Fine arts performance or exhibition at certain locations, §48-8-3.…
O.C.G.A. § 48-8-39 Retail sales
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Exemption for specific sales, §48-8-3. Retail sales price. Rate collectable from dealers, §48-8-32. Retired dealers.
O.C.G.A. § 48-8-4 Taxation
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Sales and use taxes. Exemption of agricultural commodities. Commodities not sold as finished product to ultimate consumer, §48-8-5. Nonapplicability of use tax to livestock and livestock products used by producer, §48-8-4. LOANS. County property taxes. State loans to counties, §§4…
O.C.G.A. § 48-8-40 COMMON CARRIERS
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Franchise tax. General provisions, §§48-5-420 to 48-5-425. Motor carriers’ road tax.
O.C.G.A. § 48-8-42 Imposition, rate, and collection of tax
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Tax computation to be carried to third decimal place; rounding. Tax collectable from dealers; rate for retail sales price and purchase price. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions. Collection of tax from purchaser by deal…
O.C.G.A. § 48-8-43 Disposition of taxes collected in excess of 4 percent
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When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer. History. Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1…
O.C.G.A. § 48-8-45 Catalogs
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Purchases from printed catalogs, §48-8-69. Certificate that property purchased for resale, §48-8-38. Effect of sales from commingled goods when certificate given for portion of goods, §48-8-40. Effect of use other than retention, demonstration or display, §48-8-39. SALES AND USE TA…
O.C.G.A. § 48-8-46 Violation of section, §48-8-48
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Schools and education. Exemption of private elementary and secondary schools, §48-8-3. SALES AND USE TAXES —Cont’d Schools and education —Cont’d Parent-teacher organizations. Exemptions, §48-8-3. School lunches. Exemptions, §48-8-3. School supplies. Exemption for specific sales, §…
O.C.G.A. § 48-8-47 Violations of code section, §48-8-48
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Revocation or suspension of certificate of registration, §48-8-62. Sale at public auction of securities for collection of taxes due, §48-8-57. Special county one percent sales and use tax. Election on question of imposition, §48-8-111. 477 INDEX NOTICE —Cont’d Sales and use taxes …
O.C.G.A. § 48-8-48 Penalty for violation of Code Section 48-8-46 or 48-8-47
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(a) It shall be unlawful for any person to violate Code Section 48-8-46 or 48-8-47. (b) Any person who violates Code Section 48-8-46 or 48-8-47 shall be guilty of a misdemeanor. History. Ga. L. 1951, p. 360, § 15; Code 1933, § 91A-9936, enacted by Ga. L. 1978, p. 309, § 2. 48-8-4…
O.C.G.A. § 48-8-49 Importing dealers, §48-8-61
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Joint county and municipal tax. Required information, §48-8-88. Revised homestead option sales tax, §48-8-109.19. Sale of or quitting business, §48-8-46.
O.C.G.A. § 48-8-49.1 Direct pay permit program
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(a) As used in this Code section, the term: (1) “Direct payment permit” means a license that permits a qualified taxpayer to accrue and pay directly to the department certain state and local sales and use taxes imposed by this chapter. (2) “Qualified taxpayer” means a taxpayer that…
O.C.G.A. § 48-8-5 Equipment
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Motor vehicle ad valorem taxation. Self-propelled farm equipment as sub-class of property, §48-5-504. Farm vehicles. Motor vehicle ad valorem taxation. Self-propelled farm equipment as sub-class of property, §48-5-504. Funds. Georgia agricultural trust fund, §48-8-3.3. Income tax…
O.C.G.A. § 48-8-50 History
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Code 1981, § 48-8-113, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1992, p. 815, § 3; Ga. L. 1992, p. 2998, § 2; Ga. L. 2004, p. 69, § 12; Ga. L. 2007, p. 309, § 9/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 25/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79. Editor’s …
O.C.G.A. § 48-8-51 Internet access services
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Exemptions, §48-8-3. Invoices not reflecting true or actual cost price. Assessment and collection of tax on true cost price, §48-8-52. Irrigation systems. Electricity sold for. Exemptions, §48-8-3. Jet fuel. Airline purchases of. Exemptions, §48-8-3.5. Suspension of collection of …
O.C.G.A. § 48-8-53 Secretary of state
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Nonresident dealers engaging in business. Actions which may be taken by secretary’s deputies, §48-8-65. Secretary of state. Sales and use taxes. Nonresident dealers engaging in business. Actions which may be taken by secretary’s deputies, §48-8-65. State revenue commissioner. Off…
O.C.G.A. § 48-8-56 Period of delinquency of unpaid taxes; issuance of fi
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fa. for collection. The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the…
O.C.G.A. § 48-8-57 Sale of business
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Final return and payment upon, §48-8-46. Violation of section, §48-8-48.
O.C.G.A. § 48-8-58 MENTAL HEALTH
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Patient cost of care act. Setoff debt collection. Income tax refunds generally, §§48-7-160 to 48-7-170. Property tax exemption. Nonprofit homes for the mentally handicapped, §48-5-41. MERCHANTS. Municipal property taxes. Exemptions, §48-5-354. METERS. Tobacco and alternative nicot…
O.C.G.A. § 48-8-6 Museums
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Exemptions. Admission charges for fine arts performance or exhibition in nonprofit facility or museum of cultural significance, §48-8-3. Property used in construction of museums, §48-8-3. Use of objects of art and anthropological, archeological, etc., objects or artifacts, §48-8-3. …
O.C.G.A. § 48-8-63 Repair and replacement parts
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Exemptions, §48-8-3. Transit special purpose local option sales and use tax. Exemptions. Additional local exemptions. Energy used in manufacturing or processing of goods for resale, §48-8-269.52. Major sporting events. Exemptions for ticket sales to certain nonrecurring events, §…
O.C.G.A. § 48-8-64 Time for assessment
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The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section 48-2-49. History. Ga. L. 1951, p. 360, § 26; Ga. L. 1953, Jan.-Feb. Sess., p. 184, § 1; Ga. L. 1960, p. 941, §§ 1, 2; Ga. L. 1960, p. 1007, § 1; Code 1933, § 91A-4535, e…
O.C.G.A. § 48-8-65 Tax executions
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Relieved from mailing papers to respondent, §48-3-18. SECURITIES. Sales and use taxes. Sale at public auction for collection of taxes due, §48-8-57. SEMINARIES. Property tax exemption, §48-5-41. SENIOR CITIZENS. Homestead tax deferral for individuals 62 or older. General provisio…
O.C.G.A. § 48-8-69 Qualified consolidated governments
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Coliseum capital outlay projects, special purpose local option sales tax, §§48-8-145 to 48-8-157. SALES AND USE TAXES —Cont’d Quitting business. Final return and payment upon, §48-8-46. Violation of code section, §48-8-48.
O.C.G.A. § 48-8-7 Violation of article
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(a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or through his agents or employees. (b) In addition to the penalty of being liable for and paying the tax himself, any person…
O.C.G.A. § 48-8-70 Zoological institutions
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Exemptions, §48-8-3. SALES TAX HOLIDAYS. Sales and use taxes. Exemption for specific sales, §48-8-3. SATURDAYS. Taxation. Date for payment or filing on Saturday, §48-2-39. SAVINGS AND LOAN ASSOCIATIONS. Business license tax for depository financial institutions. Local business licen…
O.C.G.A. § 48-8-72 Overhead materials
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Government contractors, §48-8-3. Oxygen. Exemptions, §48-8-3. Payment of tax. Advertising by dealer of assumption of payment, §48-8-36. Violations, §48-8-37. Cash basis of accounting, §48-8-45. Compensation of dealers for reporting and paying tax, §48-8-50. Contractors furnishing…
O.C.G.A. § 48-8-73 Erroneous date provided by state
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Purchaser relieved from liability. Reliance by seller on, §48-8-75. Erroneous or illegally assessed payments. Claim for refund, §48-2-35.1. ESPLOST. Educational purposes sales tax, §§48-8-140 to 48-8-144. Estimated tax liability. Payment of tax. Failure to pay tax, §48-8-51. Retu…
O.C.G.A. § 48-8-74 Effective date for sales tax rate change
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The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows: (1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; a…
O.C.G.A. § 48-8-77.1 SOLAR ENERGY
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Income tax credits for clean energy property, §48-7-29.14. Property taxes. Bona fide conservation use property. Solar generation and conversion of energy not considered breach of covenant, §48-5-7.4. Forest land conservation use property. Solar generation and conversion of energy …
O.C.G.A. § 48-8-78 Appropriation for freight and logistic projects
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(a) For purposes of this Code section, the term “freight and logistics projects” means any project for capital construction and maintenance on freight rail assets owned or leased by a common carrier regulated by the United States Surface Transportation Board and found to be an ex…
O.C.G.A. § 48-8-8 Filing false or fraudulent return by dealer under article
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(a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article. (b) Any person who violates subsection (a) of this Code s…
O.C.G.A. § 48-8-80 Return allowance, §48-8-58
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Special county one percent tax, §48-8-110. Special district transportation sales and use tax, §§48-8-242, 48-8-254. Streamlined sales and use tax agreement, §48-8-161. Urban transit system, §48-8-3. Delinquent dealers. Furnishing of bond by chronically delinquent dealers, §48-8-5…
O.C.G.A. § 48-8-81 Creation of special districts
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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical b…
O.C.G.A. § 48-8-82 Authority to impose joint sales and use tax; rate of tax
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(a) When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article within a special district, the county whose geographical boundary is conterminous with that of the special district and each qualified munic…
O.C.G.A. § 48-8-83 Special districts where joint tax to be levied
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Effective January 1, 1980, the joint tax provided in Code Section 48-8-82 shall be levied in each special district in which prior to January 1, 1980, a joint county and municipal sales and use tax was levied pursuant to Ga. L. 1975, p. 984, Section 2 (as amended by Ga. L. 1975, E…
O.C.G.A. § 48-8-83.1 Levying and collection of joint tax to be continued
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Notwithstanding any distribution certificate filing deadline otherwise required under Code Section 48-8-89, for each special district in which the tax provided for by Code Section 48-8-82 was levied and collected immediately prior to June 4, 2010, such tax shall continue to 885 48-…
O.C.G.A. § 48-8-84 Special districts, §48-8-86
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Information required on returns, §48-8-88. Levy of tax in certain special districts, §§48-8-83, 48-8-83.1, 48-8-89.3. Millage rate. Adjustment for ad valorem taxation of tangible personal property, §48-8-91. Motor fuels.
O.C.G.A. § 48-8-86 Special districts
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Creation, §48-8-81. Levy of tax in, §§48-8-83, 48-8-83.1, 48-8-89.3. Referendum election to decide imposition of tax, §48-8-85. Resolution by governing authorities imposing tax, §48-8-84. Adoption, §48-8-86. Taxation of property in consolidated governments, §48-8-96. Time. Refere…
O.C.G.A. § 48-8-87 Price brackets
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Designation, §48-8-31. Retail sales price and cost price collectable from dealers, §48-8-32. Return of property sold to dealer by purchaser. Credit for tax collected from purchaser, §48-8-58. Sale at public auction of securities for collection of taxes due, §48-8-57. Special coun…
O.C.G.A. § 48-8-88 Required information on sales tax returns; purpose
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Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment f…
O.C.G.A. § 48-8-89.1 Payment of tax
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Credit of tax paid by purchaser in another tax jurisdiction, §48-8-90. Procedure for determining percentage to be distributed to governing authorities, §48-8-89. Property ordered by and delivered to purchaser outside special district. Nonimposition of tax on property, §48-8-93. P…