Title 48 — Title 48

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 …

Recordkeeping requirements, §48-8-157. Renewal or reauthorization prohibited, §48-8-148. Resolution for imposition of tax, §48-8-147. Use of proceeds, requirements specified, §48-8-157. Returns. Information to be specified, §48-8-150. Rulemaking to implement provisions, §48-8-155. …

Use of proceeds, §48-8-157. Collection of tax, §48-8-30. Addition to sale price or charge, §48-8-35. Advertising by dealer of assumption of payment of tax, §48-8-36. Violations of code section, §48-8-37. Compensation of dealers for reporting and paying tax, §48-8-50. Dealers as a…

The tax authorized by this part shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a qualified consolidated government to impose the tax…

(a) The proceeds received from the tax authorized by this part shall be used by the qualified consolidated government exclusively for: (1) Coliseum capital outlay projects and project costs; (2) The repayment of general obligation indebtedness incurred in conjunction with the impo…

Motor fuel tax law. General provisions, §§48-9-1 to 48-9-19. Sales and use taxes.

This article shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act.” History. Code 1981, § 48-8-160, enacted by Ga. L. 2004, p. 410, § 8. 48-8-161. Definitions.

As used in this article, the term: (1) “Agent” means a person appointed by a seller to represent the seller before the member states. (2) “Agreement” means the Streamlined Sales and Use Tax Agreement. 992 48-8-161 (3) “Certified automated system” means software certified jointly by…

No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this…

The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application a…

Contractors furnishing tangible personal property and services. Withholding by general or prime contractor of payments due subcontractors, §48-8-63. Take-out food. Exemptions, §48-8-3. 563 INDEX SALES AND USE TAXES —Cont’d Tangible personal property and services. Intent of articl…

Definitions. Authorization to enter Streamlined Sales and Use Tax Agreement with other states. Effect upon other statutory provisions. Purpose. Benefit is to the state; no individual right to challenge or contest application. Certified service provider as agent of seller; responsibi…

Nonprofit organizations providing poultry diagnostic and disease monitoring services, sales to, §48-8-3. Proof of claimed exception, §48-8-38.

Sales and use taxes. Duty to keep records, §48-8-53. Failure to keep records and allow inspections, §48-8-54. JOB TRAINING ORGANIZATIONS. Sales and use tax exemptions. Qualified job training organizations, sales of property and services to organization, §48-8-3. JOINT COUNTY AND M…

As used in this article, the term: (1) “Alcoholic beverages” means beverages that are suitable for human consumption and contain one-half of one percent or more of alcohol by volume. (2) “Ancillary services” means services that are associated with or incidental to the provision o…

As used in this article, the term: (1) “Building and construction materials” means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment,…

Rate of tax, §48-8-201. No additional tax on materials. Criteria, §48-8-209. No tax imposed. Products ordered and delivered outside geographic area of municipality, §48-8-208. Personal property taxes. Payment of tax in another local jurisdiction, §48-8-207. Products ordered and d…

(a)(1) If the imposition of the tax is approved by referendum, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters. (2) With respect to services …

A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the municipality imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable pr…

Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment at which any of the sales and use taxes remitted were collected and shall specify the amount of sales and the amount of tax…

The proceeds of the tax collected by the commissioner in each municipality under this article shall be disbursed as soon as practicable after collection as follows: (1) One percent of the amount collected shall be paid into the general fund of the state treasury in order to defra…

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 …

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this article. History. Code 1981, § 48-8-210,…

The tax authorized by this article shall be in addition to any other 1006 48-8-212 local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a municipality to impose the tax au…

(a) The proceeds received from the tax authorized by this article shall be used by the municipality exclusively for: (1) Water and sewer projects and costs; (2) The repayment of general obligation indebtedness incurred in conjunction with the imposition of the tax authorized by t…

The local governments of the State of Georgia are of vital importance to the state and its citizens. The state has an essential public interest in promoting, developing, sustaining, and assisting local governments. The General Assembly finds that the design and construction of tra…

(a) There are created within this state 12 special districts. The geographical boundary of each special district shall correspond with and shall be conterminous with the geographical boundary of the applicable region of the 12 regional commissions provided for in subsection (f) o…

As used in this article, the term: (1) “Commission” means the Georgia State Financing and Investment Commission; (2) “Cost of project” means: (A) All costs of acquisition, by purchase or otherwise, construction, assembly, installation, modification, renovation, extension, rehabili…

Creation of special districts; tax rate. Definitions. Criteria for development of investment list of projects and programs; report; gridlock. 48-8-260. 48-8-261. 48-8-262. 48-8-263. PART 2 ELECTION, IMPOSITION, AND PROCEDURES 48-8-244. 48-8-244.1. 48-8-245. 48-8-246. 48-8-247. 48-…

(a) Simultaneously with the director’s delivery of the approved investment list in accordance with subsection (b) of Code Section 48-8-243, the roundtable shall deliver a notice to the election superintendents of each county within the respective special districts. Upon receipt o…

(a) If the imposition of the special district transportation sales and use tax is approved at the special election, the collection of such tax 1020 48-8-245 shall begin on the first day of the next succeeding calendar quarter beginning more than 80 days after the date of the elect…

A tax levied pursuant to this article shall be exclusively administered and collected by the state revenue commissioner for the use and benefit of the special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the …

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…

The proceeds of the tax collected by the state revenue commissioner in each special district under this article shall be disbursed as soon as practicable after collection to the Georgia State Financing and Investment Commission to be maintained in a trust fund and administered by…

(a) The proceeds received from the tax authorized by this article shall be used within the special district receiving proceeds of the tax exclusively for the projects on the approved investment list for such district as provided in subsection (b) of Code Section 48-8-243. Authori…

Not later than December 15 of each year, the state revenue commis1025 48-8-251 sioner shall publish, on the website created pursuant to paragraph (3) of subsection (c) of Code Section 48-8-245, a simple, nontechnical report which shows for each project in the investment list appr…

(a) There is created a Citizens Review Panel for each special district in which voters approved the levy of the special district sales and use tax to be composed of three citizen members appointed by the Speaker of the House of Representatives and two citizen members appointed by…

Where a special district transportation sales and use tax under this article has been paid with respect to tangible personal property by the purchaser either in another special district within the state or in a tax jurisdiction outside the state, the tax may be credited against t…

Tax rate, §48-8-241. Transit special purpose local option sales and use tax. Generally, §§48-8-269.40 to 48-8-269.58. Referendum on tax for transit.

Subject to the approval of the House and Senate Transportation Committees, the state revenue commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collec…

Allocation or balancing against state and federal funds, §48-8-256. Authority to promulgate rules and regulations, §48-8-255. Cessation of tax, §48-8-245. Citizens review panel, §48-8-251. Membership, §48-8-251. Vacancy, §48-8-251. Collection of tax, §§48-8-245, 48-8-246. Constru…

As used in this article, the term: (1) “Intergovernmental agreement” means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution. (2) “Mass transportation” means any mode of transportation serving the general public which is appropriate to t…

Intergovernmental agreements. Adjustment of tax rate based on population of absent municipalities, §48-8-262. Contents, §48-8-262. Defined, §48-8-260. Execution, §48-8-262. Metropolitan county special districts. Levy of tax. Disbursement of proceeds pursuant to intergovernmental a…

Timing, §48-8-264.1. Transit special purpose local option sales and use tax. Counties not within nonattainment areas, procedures to impose tax. Referendum on tax. Ballot language, §48-8-269.44. Conduct of election, §48-8-269.44. Meeting among counties and qualified municipalities …

Contents, §48-8-266. Rulemaking to implement provisions, §48-8-269.3. Timing.

Effect of special district levy on state allocation of funds under Code Section 32-5-27. Timing for imposition of tax following approval; termination of tax. Administration and collection of tax. Remittance of taxes collected. Disbursement of proceeds. Use of tax proceeds; contra…

On and after July 1, 2022, notwithstanding any provision of law to the contrary, no referendum to impose a tax authorized by this part shall be held at any time other than: (1) In odd-numbered years, on the Tuesday after the first Monday in November; or (2) In even-numbered years:…

A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the county and qualified municipalities within the special district imposing the tax. Such administration and collection shall be accomplished in the sa…

Each sales tax return remitting taxes collected under this part 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 for …

The proceeds of the tax collected by the commissioner in each special district under this part shall be disbursed as soon as practicable after collection as follows: (1) One percent of the amount collected shall be paid into the general fund of the state treasury in order to defr…