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19 chapters · 1,201 sections in this title.
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…