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Georgia Statutes, Title 48

Georgia/Statutes

← All Georgia coverage

Title 48

19 chapters · 1,201 sections in this title.

All chapters in Title 481,201 Ch 5, AD VALOREM TAXATION OF PROPERTY333 Ch 8, SALES AND USE TAXES289 Ch 7, INCOME TAXES160 Ch 13, SPECIFIC, BUSINESS, AND OCCUPATION TAXES112 Ch 2, STATE ADMINISTRATIVE ORGANIZATION, A…65 Ch 4, TAX SALES46 Ch 6, TAXATION OF INTANGIBLES36 Ch 9, MOTOR FUEL AND ROAD TAXES36 Ch 3, TAX EXECUTIONS35 Ch 11, TAXES ON TOBACCO AND VAPING PRODUCTS32 Ch 16, TAX AMNESTY PROGRAM12 Ch 15, EXCISE TAX ON MARIJUANA AND CONTROLL…11 Ch 1, GENERAL PROVISIONS10 Ch 16A, PROPERTY TAX AMNESTY PROGRAM10

289 sections·Filtered byTitle 48✕Ch 8✕

O.C.G.A. § 48-8-61 Application for certiﬁcate of registration by importing dealers; ﬁling of returns and payment of use tax on imported tangible personal property
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Dealers who import or cause to be imported tangible personal property from other states or foreign countries for use or consumption or for storage for use or consumption in this state, if not already registered as dealers under Code Section 48-8-59, shall at the time and in the m…
O.C.G.A. § 48-8-62 Revocation or suspension of certiﬁcate of registration for violation of article or regulation; notice; hearing
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Whenever any person fails to comply with any provision of this article or with any rule or regulation of the commissioner relating to this article, the commissioner, upon hearing, after giving the person ten days’ notice in writing specifying the time and place of hearing and req…
O.C.G.A. § 48-8-63 Nonresident subcontractors; payment of tax; liability of seller; withholding; rates; bonds; exemption for unconsumed property; property of the state or the United States
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(a) As used in this Code section, the term “nonresident subcontractor” means a person who does not have a bona ﬁde place of business in Georgia through the maintaining of a permanent domicile or business facility engaged in contracting real property work and who contracts with a …

Showing 51–100 of 289

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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 Nonresident dealers; circumstances and events constituting engaging in business; appointment of Secretary of State as attorney in fact for service of process; venue; perfection of service of process

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(a) For the purpose of this Code section, the term “processes of law” means any notice, demand, proposed assessment, ﬁnal assessment, direction, ruling, or order issued by the commissioner or other official of the department as provided by law in the administration of the tax law…

O.C.G.A. § 48-8-66 Penalties for failure to ﬁle return or pay in full; exception for providential cause; penalty for ﬁling false or fraudulent return

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When any dealer fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failu…

O.C.G.A. § 48-8-67 Distribution of certain unidentiﬁable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner

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(a) As used in this Code section, the term “authorized recipient” means the state, special districts, counties, or municipalities, or any combination thereof, as determined by general law, applicable local constitutional amendment, or Section 25 of an Act approved March 10, 1965 …

O.C.G.A. § 48-8-68 Relief from liability in certain circumstances for failure to collect tax at new rate

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If the sales tax rate changes with less than 30 days between the enactment of the rate change and the effective date of such rate change, sellers shall be relieved of liability for failing to collect tax at the new rate if: (1) The seller collected tax at the immediately precedin…

O.C.G.A. § 48-8-69 Purchases from printed catalogs; local jurisdiction boundary changes

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(a) Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogues wherein the purchaser computed the tax based upon local tax rates published in the catalogue only on the ﬁrst day of a calendar quarter after a minimum of 120 days’…

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 Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller’s due diligence

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If a nine-digit ZIP Code designation is not available for a street address or if a seller or certiﬁed service provider is unable to determine the nine-digit ZIP Code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or ce…

O.C.G.A. § 48-8-71 Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments

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Sellers and certiﬁed service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certiﬁed service provider relying on erroneous data provided by this state on state and local tax rates, local boundar…

O.C.G.A. § 48-8-72 Over-collected sales or use tax

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(a) A cause of action against a seller for over-collected sales or use taxes does not accrue until a purchaser has provided written notice to the seller and the seller has had 60 days to respond. Such notice to the seller must contain the information necessary to determine the va…

O.C.G.A. § 48-8-73 Immunity from liability for reliance upon erroneous taxability matrix data provided by the state

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A seller and certiﬁed service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certiﬁed service provider relying on erroneous data provided by this state in the taxability matrix. History. Co…

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. § 48-8-75 Purchaser’s immunity from liability for failure to pay correct sales tax under certain circumstances

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(a) A purchaser shall be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax if: (1) A purchaser’s seller or certiﬁed service provider relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction ass…

O.C.G.A. § 48-8-76 Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations

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(a) A seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the Streamlined Sales and Use Tax Agreement is relieved from the obligation to remit uncollected sales tax provided the …

O.C.G.A. § 48-8-77 Sourcing; deﬁnitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service

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(a) This Code section shall not be construed to impose sales and use tax on any tangible personal property or service which was not subject to such tax prior to January 1, 2011. (b)(1) The retail sale, excluding lease or rental, of a product shall be sourced as follows: (A) When …

O.C.G.A. § 48-8-77.1 Certiﬁcation of review software by department; relief from liability

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(a) For purposes of this Code section, the deﬁnitions as provided in Code Section 48-8-161 shall apply. (b) The department shall review software submitted to the Streamlined Sales Tax Governing Board for certiﬁcation as a Certiﬁed Automated System under Section 501 of the Streaml…

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. § 48-8-9 Failure by dealer to furnish return under article

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(a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the commissioner. (b) Any person who…

O.C.G.A. § 48-8-100 Short title

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This part shall be known and may be cited as the “Homestead Option Sales and Use Tax Act.” History. Code 1981, § 48-8-100, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.

O.C.G.A. § 48-8-101 Deﬁnitions

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As used in this part, the term: (1) “Ad valorem taxes for county purposes” means any and all ad valorem taxes for county maintenance and operation purposes levied by, for, or on behalf of the county, excluding taxes to retire general obligation bonded indebtedness of the county. …

O.C.G.A. § 48-8-101.1 Equal distribution of homestead option sales and use tax among counties and municipalities

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It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualiﬁed municipalities such that the residents of a new incorporated municipality will continue to receive a beneﬁt from that tax sub…

O.C.G.A. § 48-8-102 Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes

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(a) 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 geographic…

O.C.G.A. § 48-8-103 Submission to voters to determine imposition of tax

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(a) Whenever the governing authority of any county whose geographical boundary is conterminous with that of the special district wishes to submit to the electors of the special district the question of whether the sales and use tax authorized by Code Section 48-8-102 shall be imp…

O.C.G.A. § 48-8-104 Administration and collection of tax; disbursement of proceeds

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(a) The sales and use tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and beneﬁt of each county whose geographical boundary is conterminous with that of a special district. Such administration and collection shall b…

O.C.G.A. § 48-8-105 Credit for tax paid in another jurisdiction

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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 this state or in a tax jurisdiction outside this state, the sales and use tax may be credited against the sales and use tax aut…

O.C.G.A. § 48-8-106 Submission to voters of question as to whether to discontinue tax

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(a) Whenever the governing authority of any county whose geographical boundary is conterminous with that of the special district in which the sales and use tax authorized by this part is being levied wishes to submit to the electors of the special district the question of whether…

O.C.G.A. § 48-8-108 Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax

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(a) As used in this Code section, the term “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, equipm…

O.C.G.A. § 48-8-109 Rules and regulations

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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 sales and use tax authorized to be imposed by this part. History. Code 1981, …

O.C.G.A. § 48-8-109.1 Short title

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This part shall be known and may be cited as the “Equalized Homestead Option Sales Tax Act of 2015.” History. Code 1981, § 48-8-109.1, enacted by Ga. L. 2015, p. 217, § 2/HB 215.

O.C.G.A. § 48-8-109.10 Rules and regulations

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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 sales and use tax authorized to be imposed by this part. History. Code 1981, …

O.C.G.A. § 48-8-109.15 Short title

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This part shall be known and may be cited as the “Revised Homestead Option Sales and Use Tax Act of 2020.” History. Code 1981, § 48-8-109.15, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.

O.C.G.A. § 48-8-109.16 Approval by electorate of sales and use taxes authorized by this part

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In any county where a homestead option sales and use tax under Part 1 of this article is being levied, the question of whether to suspend the sales and use tax authorized by Code Section 48-8-102 and replace such tax with a sales and use tax authorized by this part shall be submi…

O.C.G.A. § 48-8-109.17 Creation of special districts; imposition of local sales and use tax within special district

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(a) 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 geographic…

O.C.G.A. § 48-8-109.18 Petition for referendum to approve tax; ballot question; conduct of election; adoption of resolution

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(a) Whenever a petition is ﬁled with the election superintendent of any county whose geographical boundary is conterminous with that of the special district and such petition is signed by at least 10 percent of the electors registered to vote in the last general election directin…

O.C.G.A. § 48-8-109.19 Administration and collection of tax; disbursement of proceeds; remittance of taxes collected

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(a) The sales and use tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and beneﬁt of each county whose geographical boundary is conterminous with that of a special district. Such administration and collection shall b…

O.C.G.A. § 48-8-109.2 Referendum on suspension of taxation

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In any county where a homestead option sales and use tax under Part 1 of this article and a sales tax for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Georgia Laws, 1964, page 1008; the continuation…

O.C.G.A. § 48-8-109.20 Credit for tax paid in another jurisdiction

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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 this state or in a tax jurisdiction outside this state, the sales and use tax may be credited against the sales and use tax aut…

O.C.G.A. § 48-8-109.21 Referendum election to decide imposition of tax; procedure

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(a) Whenever the governing authority of any county whose geographical boundary is conterminous with that of the special district in which the sales and use tax authorized by this part is being levied wishes to submit to the electors of the special district the question of whether…

O.C.G.A. § 48-8-109.22 Inapplicability of tax to property ordered and delivered outside taxing special district

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No sales and use 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 special district in which the sales and use tax is imposed under this par…

O.C.G.A. § 48-8-109.23 Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax

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(a) As used in this Code section, the term “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, equipm…

O.C.G.A. § 48-8-109.24 Rules and regulations

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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 sales and use tax authorized to be imposed by this part. History. Code 1981, …

O.C.G.A. § 48-8-109.3 Creation of special districts; application of tax

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(a) 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 geographic…

O.C.G.A. § 48-8-109.30 Creation of special districts

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(a) 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 boundaries of each county shall correspond with and shall be conterminous with the geograph…

O.C.G.A. § 48-8-109.31 Imposition of special sales and use tax within special district; limited time and purpose

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(a) Subject to the requirement of approval by local referendum and the other requirements of this article, to impose within any given special district a special sales and use tax for a limited period of time for the limited purpose of property tax relief. (b) Except as to rate, a…

O.C.G.A. § 48-8-109.32 Maximum period of time of the tax; submission to voters to determine imposition of tax; ballot language; expenses of election

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(a) The intergovernmental agreement required by this article shall specify the maximum period of time of the tax, to be stated in calendar years or calendar quarters not to exceed ﬁve years in total. (b) Each such intergovernmental agreement shall prescribe that the county electi…

O.C.G.A. § 48-8-109.33 Timing for imposition of tax following approval; termination of tax

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(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 50 days after the date of the election at which the tax was approved by the voters. (2) With respect to services …