Title 48

(a) As used in this Code section, the term “state agency” means any authority, board, department, instrumentality, institution, agency, or other unit of state government. The term “state agency” shall not include any county, municipality, or local or regional governmental authori…

(a) The General Assembly finds that: (1) Liquid propane gas and natural gas are essential commodities used by all Georgians to heat their homes; (2) There has been a substantial rise in the prices of liquid propane gas and natural gas since adjournment of the 2005 regular session …

(a) The General Assembly finds that: (1) The price of dyed fuel oils, as used primarily for off-road, agricultural uses, including timber growing or harvesting and mining or construction, has risen substantially; and (2) This spike in the price of dyed fuel oils has produced an ac…

(a) The General Assembly finds that: (1) Motor fuels and aviation gasoline are essential commodities used by Georgians for transportation; (2) The price of gasoline has fluctuated dramatically since the adjournment of the 2014 General Assembly; (3) It is the intention of this state…

(a) The General Assembly finds that: (1) Pharmaceutical samples provide a zero-cost option for some Georgians to obtain medication necessary to maintain their health and sustain their lives; (2) Pharmaceutical medications used in clinical trials are often provided without cost; an…

(a) The General Assembly finds that: (1) The annual economic impact of Georgia airports amounts to more than $62 billion per year; (2) Direct flights out of Hartsfield-Jackson Atlanta International Airport alone have supported nearly $11 billion in foreign investment and 42,000 jobs…

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…

The sales and use taxes levied or imposed by this article shall not apply to: (1)(A) Sales to the United States government, this state, any county or municipality of this state, fire districts which have elected governing bodies and are supported by, in whole or in part, ad valore…

(a) Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article. (b) Sales of motor fuel, other than gasoline, purchased for …

(a) As used in this Code section, the term: (1) “Consumable supplies” means tangible personal property, other than machinery and industrial materials, that is consumed or expended during the manufacture of tangible personal property. The term includes, but is not limited to, wate…

(a) As used in this Code section, the term: (1)(A) “Agricultural machinery and equipment” means machinery and equipment used in the production of agricultural products, including, but not limited to, machinery and equipment used in the production of poultry and eggs for sale, inc…

(a) As used in this Code section, the term: (1) “Boat” means a vehicle used or capable of being used as a means of transportation on the water. (2) “Event” means an uninterrupted period of time beginning when a boat arrives at a maintenance, refit, or repair facility in this state…

(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…

(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…

Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. History. Ga. L. 1951, p. 360, § 22; Code 1933, § 91A-4531, enacted by Ga. …

The tax at the rate of 4 percent of the retail sales price at the time of sale or 4 percent of the purchase price at the time of purchase, as the case may be, shall be collectable from all persons engaged as dealers in the sale at retail, or in the use, consumption, distribution,…

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 commission…

(a) Every dealer making sales within or outside the state of tangible personal property for distribution, storage, use, or other consumption in this state shall collect the tax imposed by this article from the purchaser at the time of sale. (b) On all tangible personal property i…

Each dealer shall add the amount of the tax imposed under this article, as far as practicable, to the sale price or charge. The tax shall be a debt from the purchaser or consumer to the dealer until it is paid and shall be recoverable at law in the same manner as authorized for t…

No person engaged in making retail sales shall advertise or represent to the public in any manner directly or indirectly that he or she will absorb all or any part of the tax or that he or she will relieve the purchaser of the payment of all or any part of the tax imposed by this…

(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…

(a) If a purchaser who gives a certificate stating that property is purchased for resale makes any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business, the use shall be deemed a retail sale by the purchase…

If a purchaser gives a certificate with respect to the purchase of fungible goods and after giving the certificate commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be de…

If the issue of taxability under this article is raised in any case, the person raising the issue shall furnish the Attorney General with a copy of the initial pleading in which the issue is raised. The Attorney General shall acknowledge receipt of the pleading and his acknowledg…

(a) This article shall not apply with respect to the use, consumption, distribution, or storage of tangible personal property in this state upon which a like tax equal to or greater than the amount imposed by this article has been paid in another state. The proof of payment of th…

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…

When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and used articles, the tax imposed by this article shall be paid on the value of the new or used articles less the credits for the used articles. History. Ga. L. 1951, p.…

(a) Any dealer taxable under this article having both cash and credit sales may report the sales on either the cash or accrual basis of accounting. Each election of a basis of accounting shall be made on the first return filed and, once made, the election shall be irrevocable unles…

If any dealer liable for any tax, interest, or penalty imposed by this article sells out his business or stock of goods or equipment or quits the business, he shall make a final return and payment within 15 days after the date of selling or quitting the business. The dealer’s succ…

In the event any dealer is delinquent in the payment of the tax imposed by this article, the commissioner may give notice of the amount of the delinquency by registered or certified mail or statutory overnight delivery to all persons having in their possession or under their contr…

(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.

(a) Each dealer, on or before the twentieth day of each month, shall transmit returns to the commissioner showing the gross sales and purchases arising from all sales and purchases taxable under this article during the preceding calendar month. The commissioner may provide by reg…

(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…

(a) For the purposes of this Code section, the term “agricultural commodity” means horticultural, poultry, and farm products and livestock and livestock products. (b) Each agricultural commodity sold by any person other than a producer to any other person who purchases not for di…

(a) As used in this Code section, the term “affiliated entity” means with respect to any corporation, sole proprietorship, partnership, limited partnership, enterprise, franchise, association, trust, joint venture, or other entity, any other corporation, sole proprietorship, part…

(a)(1) The commissioner may, for good cause, extend the time for making any returns required under this article for not more than 30 days. (2) No extension granted pursuant to paragraph (1) of this subsection shall be valid unless granted in writing upon written application and o…

(a)(1) Each dealer required to make a return and pay any tax under this article shall keep and preserve: (A) Suitable records of the sales and purchases taxable under this article; (B) Other books of account which are necessary to determine the amount of tax due; (C) Other inform…

Each wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether the sales are for cash or on terms of credit. The record shall contain the name and address of the purchaser, the date of the purchase, the arti…

(a) It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept by Code Section 48-8-53 or to fail to permit an inspection of the records by the commissioner as provided in Code Section 48-8-53. (b) Any person who violates…

(a) If any dealer required to make and file a return under this article fails to submit the return within the time required or submits a return which is false or fraudulent in that it contains statements which differ from the true gross sales, purchases, leases, or rentals taxable…

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…

(a) The commissioner may require any dealer whom the commissioner finds, after notice and the opportunity for a hearing, to have been chronically delinquent or chronically in default under this article to execute and file with the commissioner a good and valid bond with a surety co…

(a)(1) As used in this subsection, the term “return allowance” means the amount of the sales price or purchase price refunded by the dealer to the purchaser in cash or credit. No credit shall be allowed to the dealer under this subsection for taxes collected by such dealer from t…

(a)(1) Every person desiring to engage in or conduct business as a seller or dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business. (2) Each person whose business extends into more than one county shall be …

(a) There shall not be imposed in any jurisdiction in this state or on any transaction in this state local sales taxes, local use taxes, or local sales and use taxes in excess of 2 percent. For purposes of this prohibition, the taxes affected are any sales tax, use tax, or sales …

(a) It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked. (b) Each officer of a corporation which engages in bu…