Title 48

A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner to be used within the special district or special districts imposing the tax for the transit projects specified in the resolution calling for the imposition of the tax. Such a…

Each sales tax return remitting taxes collected under this article shall separately identify the location of each transaction at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each such location for the pe…

(a)(1) The proceeds received from the tax shall be used by the county and qualified municipalities within the special district exclusively for the transportation purposes specified in the resolution calling for imposition of the tax. Such proceeds shall be kept in a separate accoun…

(a) The proceeds of the tax collected by the commissioner in each special district qualified to levy the tax under Part 2 of this article shall be disbursed as soon as practicable after collection as follows: (1) One percent of the amount collected shall be paid into the general f…

(a) The proceeds of a tax under this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing. (b) The approval of the ta…

(a) Except as to rate, a tax imposed under this article shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this article, except that a ta…

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 tax may be credited against the tax authorized to be imposed by thi…

No tax 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 tax is imposed regardless of the point at which title passes, if the delivery is ma…

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. History. Code 1981, § 48-8-269.55, enacted by Ga. L. 2018, p. 377, § 1-3…

Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this article and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax…

(a)(1) The proceeds received from the tax shall be used by the special district or special districts exclusively for the transit projects specified in the resolution calling for imposition of the tax. When the proceeds are received by a special district authorized to levy the tax …

Not later than December 31 of each year, the governing authority of the county receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county, a simple, nontechnical report which shows for each tr…

Not later than December 31 of each year, the governing authority of each county and each qualified municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county or municipality, a sim…

(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created within this state. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical bou…

(a) After July 1, 2016, any part of a metropolitan county special district that is outside the boundaries of a metropolitan municipality special district, as provided for in Code Section 48-8-269.22, may, by following the procedures required by this part, impose for a limited per…

(a)(1) The ballot submitting the question of the imposition of the tax to the voters within the part of the metropolitan county special district shall have written or printed thereon the following: “( ) YES ( ) NO SALES AND USE TAXES Shall an additional percent sales tax be colle…

This article shall be known and may be cited as the “Georgia Tourism Development Act.” History. Code 1981, § 48-8-270, enacted by Ga. L. 2011, p. 302, § 2/HB 234.

As used in this article, the term: (1) “Agreement” means an agreement for a tourism attraction project between the Department of Community Affairs and an approved company pursuant to Code Section 48-8-275. (2) “Annual sales and use tax” means those state and local sales and use t…

The General Assembly finds and declares that the general welfare and material well-being of the citizens of this state depend in large measure upon the development of tourism in the state; that it is in the best interest of this state to induce the creation of tourism attractions …

(a) In the discretion of the commissioner of economic development and the commissioner of community affairs, in consideration of the execution of the agreement and subject to the approved company’s compliance with the terms of the agreement, an approved company shall be granted a…

(a) The commissioner of community affairs, in consultation with other appropriate state agencies, shall establish standards for the filing of an application for tourism attraction projects by the promulgation of administrative regulations. (b) In addition to any standards set fort…

Following approval of a project, the Department of Community Affairs shall enter into an agreement with any approved company. The agreement may include as a partner any local development authority. The terms and provisions of each agreement shall include, but not be limited to: (…

(a) Compliance with the agreement is subject to review by the Department of Community Affairs. (b) In the event an approved company fails to abide by the terms of the agreement, then such agreement shall be void and all sales and use tax proceeds that were refunded shall become i…

An approved company may, in the discretion of the Governor, transfer its rights, duties, and obligations under the agreement to a successor company if the successor company meets the qualifications of an approved company and, upon such approval by the Governor, such successor appr…

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…

County Sales and Use Taxes PART 1 COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST) Sec. 48-8-110. 48-8-110.1. 48-8-111.1. 48-8-112. 48-8-113. 48-8-114. 48-8-115. 48-8-116. 48-8-117. 48-8-118. 48-8-119. 48-8-120. 48-8-121. 48-8-122. 48-8-123. 622 Definitions. Creation of spec…

Definitions. (Effective until January 1, 2025.) Exemptions. (Effective January 1, 2025.) Exemptions. Exemptions for motor fuels. Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy. Exemptions for agricultural operations; establishment of Geo…

Tax computation to be carried to third decimal place; rounding. Tax collectable from dealers; rate for retail sales price and purchase price. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions. Collection of tax from purchaser by deal…

Ceiling on local tax, §48-8-6. Coliseum capital outlay projects, special purpose local option sales tax, §§48-8-145 to 48-8-157. INDEX SALES AND USE TAXES —Cont’d Local government —Cont’d Joint county and municipal tax (LOST). Generally, §§48-8-80 to 48-8-97. Sales or services in…

This article shall be known and may be cited as the “Motor Fuel Tax Law.” enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 102. History. Code 1933, § 92-1401, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5001,

(a)(1) Retail dealers and persons using gasoline for agricultural purposes are entitled to a refund of motor fuel taxes as provided by this Code section. The right to receive any refund shall not be assignable and any assignment shall be void and of no effect. No payment shall be…

(a) As used in this Code section, the term: (1) “Credit card issuer” means the party that extends credit, through the issuance of a credit card, to the qualified governmental tax-exempt entity that purchases “motor fuel” for “highway use” as those terms are defined under Code Secti…

(a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in th…

(a) In addition to his other duties and responsibilities to administer this article, the commissioner is empowered and authorized to do, but is not limited to, the following: (1) Deny or cancel any distributor’s or aviation gasoline dealer’s license if the commissioner is of the …

(a)(1) Except as otherwise provided in paragraph (2) of this subsection, any assessment for taxes due under this article shall be made within the time limits specified in Code Section 48-2-49. (2) If the distributor has filed a report under this article which contains fraudulent st…

The commissioner of public safety, each sheriff, and each peace officer shall assist in enforcing this article. Each officer shall have the powers necessary for the enforcement and administration of this article including the power to make arrests, serve process, and appear in co…

(a) When any distributor or other person required to file a report as provided by this article fails to file the report within the time prescribed, he shall be subject to a penalty of $50.00 for each such failure. (b) When any distributor fails to pay the tax or any part of the tax…

(a)(1) With respect to this article, it shall be unlawful for any person to: (A) Refuse or neglect to make any required statement, report, or return; (B) Knowingly make, or aid or assist any other person in making, a false statement in a return or report to the commissioner; (C) …

If any person required by this article to hold an uncanceled distributor’s license engages in business in this state as a distributor without such a license, thereby incurring a tax liability under this article which, but for the fact that such person was unlicensed, would not ha…

(a) The commissioner may enter into cooperative agreements with other states for exchange of information in administering the tax imposed by this article. No agreement, arrangement, declaration, or amendment to an agreement shall be effective until stated in writing and approved …

As used in this article, the term: (.1) “Agricultural field use” means the use of motor fuel of a type other than gasoline by vehicles licensed under paragraph (.1) of Code Section 40-2-150. Such term shall include the incidental movement over a highway as well as all off-road ope…

(a)(1) An excise tax is imposed at the rate of 26¢ per gallon on distributors who sell or use motor fuel, other than diesel fuel, within this state. An excise tax is imposed at the rate of 29¢ per gallon on distributors who sell or use diesel fuel within this state. It is the int…

(a) It is unlawful for any person to act as a distributor unless the person holds an uncanceled distributor’s license issued by the commissioner. Any license issued under this article shall indicate the type of motor fuel the distributor is licensed to distribute. The license iss…

(a) Any person who has both highway and nonhighway use of compressed petroleum gas or special fuel may elect to become licensed as a distributor of that type of motor fuel. The distributor shall be qualified to purchase motor fuel of that type exempt from the taxes imposed by this…

(a) Sellers or consumers of aviation gasoline shall be eligible to become licensed as aviation gasoline dealers. To obtain an aviation gasoline dealer license, the person shall pay a $10.00 fee to and shall file with the commissioner an application as prescribed by the commissione…

(a) When any distributor ceases his operations or has a change in legal entity, the distributor shall notify the commissioner in writing at least ten days prior to the discontinuance, sale, or transfer of the operations. The notice shall give the date of discontinuance, sale, or …