Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-8-1 Interest
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Extension of time for making returns, §48-8-51. Internet access services.
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. 912 48-8-100 SALES AND USE TAXES
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. § 48-8-103 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 916 48-8-103 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…
O.C.G.A. § 48-8-104 Equalization millage
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Homestead option sales and use taxes, §48-8-104. DEFINED TERMS —Cont’d Equipment. Sales and use tax exemptions. Equipment used for manufacturing tangible personal property, or sale, use, storage or consumption of industrial materials or packaging supplies, §48-8-3.2. Establishmen…
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. § 48-8-109 Short title
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Definitions. Equal distribution of homestead option sales and use tax among counties and municipalities. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes. Submission to voters to determine imposition of tax. Administration and col…
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. 48-8-109.2. Referendum on suspension of taxation.
O.C.G.A. § 48-8-109.10 Building and construction materials
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Exemptions, §48-8-109.9. Calculations of taxes due, §48-8-109.6. Collection of tax, §48-8-109.5. Rulemaking for administration and collection enforcement, §48-8-109.10. Credits for other taxes paid allowed against equalized homestead option sales tax, §48-8-109.6. Discontinuation…
O.C.G.A. § 48-8-109.15 Short title
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48-8-109.16. Approval by electorate of sales and use taxes authorized by this part. 48-8-109.17. Creation of special districts; imposition of local sales and use tax within special district. 48-8-109.18. Petition for referendum to approve tax; ballot question; conduct of election…
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. § 48-8-109.19 Sale of or quitting business, §48-8-46
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Violation of code section, §48-8-48. Special county one percent tax. Requirements, §48-8-114. Special district mass transportation sales and use tax. Contents of return, §48-8-266. Special district option sales and use tax. Required information, §48-8-109.35. Transit special purp…
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. § 48-8-109.23 Sales and use taxes, §48-8-200
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Special district transportation sales and use tax, §48-8-249. Business. Income taxes, §48-7-100. Sales and use taxes, §48-8-2. Business enterprises. Income taxes. Credits for leased or purchased vehicle used to transport employees (repealed 12/31/2029), §48-7-40.22. Tax credit fo…
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 928 48-8-109.3 SALES AND USE TAXES 48-8-109.4 county shall correspond with…
O.C.G.A. § 48-8-109.30 Building and construction materials
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Applicability of tax imposed on pending contract, §48-8-109.39. Collection of tax, §48-8-109.34. Conditions for referendum, §48-8-109.31. Creation of special districts, §48-8-109.30. Credit of tax paid in other tax jurisdiction, §48-8-109.37. Delivery of property outside boundari…
O.C.G.A. § 48-8-109.31 Water and sewer projects and costs
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Rate of tax, §48-8-201. Motor fuel taxes. Special district mass transportation sales and use tax. Exemptions beyond general sales tax exemptions, §48-8-269. Fuel used for propulsion of vehicles on highways, §48-8-269. Motor vehicles.
O.C.G.A. § 48-8-109.32 Motor fuels
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Applicability of tax imposed, §48-8-109.31. Noncompliance by political subdivision, effect, §48-8-109.42. Proceeds. Disbursement, §48-8-109.36. SALES AND USE TAXES —Cont’d Special district option sales and use tax (contingently effective 1/1/2025) —Cont’d Proceeds —Cont’d Distrib…
O.C.G.A. § 48-8-109.34 Returns
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Required information, §48-8-109.35. Rulemaking to implement provisions, §48-8-109.40. Situs of sale, §48-8-109.35. Territory of special districts, §48-8-109.30. Special district transportation sales and use tax, §§48-8-240 to 48-8-256. Administration of tax, §48-8-246.
O.C.G.A. § 48-8-109.4 Role of election superintendent
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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 this part shall be imposed, any su…
O.C.G.A. § 48-8-109.6 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. § 48-8-109.7 Referendum on discontinuation of taxation; ballot
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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. § 48-8-11 Violation of any other provision of article; penalty
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(a) It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1951, p. 360, § 18; Code 1933, …
O.C.G.A. § 48-8-110 Definitions
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As used in this part, the term: (1) “Capital outlay project” means major, permanent, or long-lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary…
O.C.G.A. § 48-8-110.1 Bibles
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Exemptions, §48-8-3. Biomass material utilized in production of energy. Defined, exemption, §48-8-3. Blood banks. Exemptions, §48-8-3. Blood glucose level measuring strips. Exemptions, §48-8-3. Boats and other watercraft. Exemptions, §48-8-3. Maximum amount of sales and use tax on…
O.C.G.A. § 48-8-111 Tax executions
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Petition to reduce execution to judgment. Procedures for nonresident, §48-3-14. Public information regarding execution, §48-3-29. Tobacco and alternative nicotine products taxes. Notice of sale of unstamped cigarettes or nontax-paid cigars, §48-11-9. 510 INDEX PUBLIC EDUCATION IN…
O.C.G.A. § 48-8-111.1 Application of part to consolidated government
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(a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions 962 48-8-111.1 SALES AND USE TAXES 48-8-112 of this Code section shall control over any conflicting provisions of this part. (b) The tax authoriz…
O.C.G.A. § 48-8-113 Administration and collection of tax
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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 such special district imposing the tax. Such administration and collection shall be accomplished in the s…
O.C.G.A. § 48-8-114 Remittance of taxes collected
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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 …
O.C.G.A. § 48-8-115 Disbursement of proceeds
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(a) The proceeds of the tax collected by the commissioner in each county within a 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 treas…
O.C.G.A. § 48-8-116 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 the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this …
O.C.G.A. § 48-8-119 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 tax authorized to be imposed by this part. History. Code 1981, § 48-8-119, en…
O.C.G.A. § 48-8-12 TSPLOST
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Special district transportation sales and use tax, §§48-8-240 to 48-8-256. Unidentifiable sales and use tax proceeds. Distribution, §48-8-67. United States. Exemptions, §48-8-3. Universities and colleges. Exemption of private colleges and universities, §48-8-3. University system o…
O.C.G.A. § 48-8-120 Impact on other taxes
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Except as provided in Code Section 48-8-6, the tax authorized by this part shall be in addition to any other local sales and use tax. Except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a county or qualified municipality within a s…
O.C.G.A. § 48-8-121 Use of tax proceeds; requirements for general obligation debt
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(a)(1) The proceeds received from the tax authorized by this part shall be used by the county and qualified municipalities within the special district receiving proceeds of the sales and use tax exclusively for the purpose or purposes specified in the resolution or ordinance callin…
O.C.G.A. § 48-8-122 Annual reporting to public
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The governing authority of the county and the governing authority of each municipality receiving any proceeds from the tax under this part or under Article 4 of this chapter shall maintain a record of each and every project for which the proceeds of the tax are used. Not later th…
O.C.G.A. § 48-8-124 Enforcement
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The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this part, including the power to grant injunctions or other equitable relief. In addition to any action that may be brought by any person or entity, the Attorney General shall …
O.C.G.A. § 48-8-13 Taxing jurisdiction for mobile telecommunications services
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(a) For purposes of this Code section, the terms and corresponding definitions set forth in 4 U.S.C. Section 124 shall apply. In addition, as used in this Code section, the term: (1) “Enhanced ZIP Code” means a United States postal ZIP Code of 9 or more digits. (2) “Fee” shall inc…
O.C.G.A. § 48-8-140 Authority and legislative intent
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This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General Assembly in the enactment of this part to further define and implement such provision of the Constitution. History. Code 1981…
O.C.G.A. § 48-8-141 Manner of imposition of tax; report; rate
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(a) Except as otherwise expressly provided in Article VIII, Section VI, Paragraph IV of the Constitution of Georgia, the sales tax for educational purposes which may be levied by a board of education of a county school district or concurrently by the board of education of a count…
O.C.G.A. § 48-8-143 Distribution of sales tax for educational purposes
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The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless another distribution formula is provided for by the enactment of a local Act. Any such local Act provi…
O.C.G.A. § 48-8-144 Exemptions
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Noncommercial written materials or mailings of 501(c)(3) organizations, §48-8-3. Private elementary and secondary schools, §48-8-3. School lunches. Exemption, §48-8-3. School districts. Land banks, school district participation, §48-4-103. Extinguishment of prior encumbrances, in…
O.C.G.A. § 48-8-145 Definitions
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As used in this part, the term: (1) “Coliseum capital outlay project” means any capital outlay project or projects, as defined in paragraph (1) of Code Section 48-8-110, within the special district and consisting of the acquisition, construction, renovation, improvement, and equip…
O.C.G.A. § 48-8-147 Equalized homestead option sales tax
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Election on whether to impose tax. Ballot format, §48-8-109.4. Duties of election superintendent, §48-8-109.4. Notice to election superintendent, §48-8-109.4. Homestead option sales and use taxes, §§48-8-103, 48-8-106. Revised homestead option sales tax, §48-8-109.16. Election on…
O.C.G.A. § 48-8-149 Administration and collection of tax
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A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the qualified consolidated government imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the s…
O.C.G.A. § 48-8-15 Vehicles
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Income tax credit for purchase of alternative fuel heavy and medium duty vehicles, §§48-7-29.18, 48-7-29.19. NATURAL GAS VEHICLES. Income tax credit for purchase of alternative fuel heavy and medium duty vehicles, §§48-7-29.18, 48-7-29.19. NATURAL RESOURCES. Department of natural…
O.C.G.A. § 48-8-150 Remittance of taxes collected
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Each sales and use tax return remitting sales and use taxes collected under this part 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 taxes …
O.C.G.A. § 48-8-151 Disbursement of proceeds
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The proceeds of the tax collected by the commissioner in each qualified consolidated government 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 …