Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

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

1,201 sections·Filtered byTitle 48✕

O.C.G.A. § 48-8-16 Ratiﬁcation of Executive Order on temporary exemption for dyed fuel oils used for certain purposes
2.8K chars
(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…
O.C.G.A. § 48-8-17 Ratiﬁcation of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline
1.7K chars
(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…
O.C.G.A. § 48-8-18 Ratiﬁcation of Executive Order on temporary suspension on the collection of tax on pharmaceutical medications distributed without cost
3.3K chars
(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…
Ratiﬁcation of Executive Order on temporary suspension of collection of tax on jet fuel

Showing 701–750 of 1,201

Page 15 of 25

← Previous Next →

O.C.G.A. § 48-8-19

2.0K chars

(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…

O.C.G.A. § 48-8-2 Deﬁnitions

47.4K chars

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…

O.C.G.A. § 48-8-3 Exemptions

43.3K chars

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…

O.C.G.A. § 48-8-3.1 Exemptions for motor fuels

1.0K chars

(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 …

O.C.G.A. § 48-8-3.2 Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy

17.8K chars

(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…

O.C.G.A. § 48-8-3.3 Exemptions for agricultural operations; establishment of Georgia Agricultural Trust Fund

20.8K chars

(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…

O.C.G.A. § 48-8-3.4 Maximum amount of sales and use tax imposed and collected on the maintenance, reﬁtting, and repair of any single boat

1.4K chars

(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…

O.C.G.A. § 48-8-3.5 Taxation on sale or use of jet fuel

1.9K chars

(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

20.7K chars

(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 Tax computation to be carried to third decimal place; rounding

0.4K chars

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. …

O.C.G.A. § 48-8-32 Tax collectable from dealers; rate for retail sales price and purchase price

0.5K chars

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,…

O.C.G.A. § 48-8-33 Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions

0.4K chars

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…

O.C.G.A. § 48-8-34 Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax

1.0K chars

(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…

O.C.G.A. § 48-8-35 Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect

0.7K chars

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…

O.C.G.A. § 48-8-36 Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer

1.3K chars

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…

O.C.G.A. § 48-8-37 Penalty for violation of Code Section 48-8-36

0.6K chars

(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. § 48-8-39 Effect of use other than retention, demonstration, or display by giver of certiﬁcate or by processor, manufacturer, or converter

3.4K chars

(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…

O.C.G.A. § 48-8-40 Effect of sales from commingled goods when certiﬁcate given for portion of goods

0.6K chars

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…

O.C.G.A. § 48-8-41 Bringing action raising issue of taxability; copy of initial pleading to Attorney General; ﬁling of acknowledgment of pleading in court; judgment void absent ﬁled acknowledgment

0.6K chars

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…

O.C.G.A. § 48-8-42 Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; exceptions

1.6K chars

(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…

O.C.G.A. § 48-8-43 Disposition of taxes collected in excess of 4 percent

0.3K chars

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. § 48-8-44 Payment of tax when used articles taken as credit on sale of new and used articles

0.4K chars

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.…

O.C.G.A. § 48-8-45 Reporting cash and credit sales; election of basis of accounting; payments under cash basis of accounting; deduction of bad debts under accrual basis of accounting; bad debt deductions, refunds, and a

4.9K chars

(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…

O.C.G.A. § 48-8-46 Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold

1.4K chars

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…

O.C.G.A. § 48-8-47 Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons

1.4K chars

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…

O.C.G.A. § 48-8-48 Penalty for violation of Code Section 48-8-46 or 48-8-47

0.3K chars

(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.

O.C.G.A. § 48-8-49 Dealers’ returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions

3.1K chars

(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…

O.C.G.A. § 48-8-49.1 Direct pay permit program

3.1K chars

(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 Exemptions for agricultural commodities not sold as ﬁnished product to ultimate consumer

0.9K chars

(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…

O.C.G.A. § 48-8-50 Compensation of dealers for reporting and paying tax; reimbursement deduction

5.8K chars

(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…

O.C.G.A. § 48-8-51 Extension of time for making returns; limits; conditions; remittance; interest; estimate when no return or false return ﬁled; presumption of correctness

2.2K chars

(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…

O.C.G.A. § 48-8-52 Dealers’ duty to keep and produce records of sales, purchases, and invoices; examination and ﬁxing by commissioner; assessment and collection of taxes

1.8K chars

(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…

O.C.G.A. § 48-8-53 Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner

0.7K chars

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…

O.C.G.A. § 48-8-54 Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty

0.4K chars

(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…

O.C.G.A. § 48-8-55 Appearance before commissioner of dealer who fails to ﬁle return or ﬁles false or fraudulent return; notice; presumption of correctness of commissioner’s assessment

0.9K chars

(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…

O.C.G.A. § 48-8-56 Period of delinquency of unpaid taxes; issuance of ﬁ

0.6K chars

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 Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice requirements

1.3K chars

(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…

O.C.G.A. § 48-8-58 Property sold returned to dealer by purchaser; return allowances; credits and deductions; refunds of tax credit by retired dealer; failure to secure forms

1.7K chars

(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…

O.C.G.A. § 48-8-59 Dealer’s certiﬁcate of registration; application process and conditions; renewal fee following revocation or suspension

2.0K chars

(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 …

O.C.G.A. § 48-8-6 Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications

9.0K chars

(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 …

O.C.G.A. § 48-8-60 Engaging in business as seller without certiﬁcate of registration required by Code Section 48-8-59; penalty

0.5K chars

(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…

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

0.6K chars

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

0.7K chars

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

6.7K chars

(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 …

O.C.G.A. § 48-8-64 Time for assessment

0.4K chars

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

3.9K chars

(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

1.3K chars

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…