Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.

It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article. History. Ga. L. 1951, p. 360, § 4; Ga. L. 1965, p. 13, § 2; Code 1933, § 91A-4506, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 93. Law reviews. For article, “Clarification Needed in Georgia Retail Sales and Use Tax Statute,” see 41 Mercer L. Rev. 1 (1989). JUDICIAL DECISIONS Tax on receipts derived from use of leased vehicle in interstate commerce. — Imposition of sales tax on that part of lease receipts derived from use of a leased vehicle in interstate commerce does not constitute a burden on interstate commerce and is therefore not within the exemption created by this section, which provides that it is not the intention of Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 8, A. 1) to levy a tax on bona fide interstate commerce. Oxford v. Blankenship, 106 Ga. App. 546, 127 S.E.2d 706, 1962 Ga. App. LEXIS 767 (1962). Trial court’s grant of summary judgment to the Georgia Department of Revenue on a limousine company’s petition for a refund and declaration was upheld as no part of the Georgia Limousine Carrier Act, including O.C.G.A. § 40-1-168, barred the imposition and collection of state or local-option sales taxes from for-hire car services such as the limousine company for the rental of its limousines or cars. Exec. Limousine Transp., Inc. v. Curry, 361 Ga. App. 626, 865 S.E.2d 217, 2021 Ga. App. LEXIS 522 (2021). OPINIONS OF THE ATTORNEY GENERAL Taxation of trucks leased in state. — Any person or company engaged in the business of leasing trucks in this state has an obligation under Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 8, A. 1) to pay tax on the gross proceeds to the commissioner and to pass the tax on to the lessee as an additional charge. The fact that the lessee may use a leased truck partially or exclusively in interstate hauls is immaterial so long as the first use under the rental contract is within this state. 1957 Ga. Op. Att'y Gen. 321. Exemption of property used, consumed exclusively outside state. — Construing Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 8, A. 1), purchases made in this state of tangible personal property to be used or consumed or stored exclusively outside this state are not subject to the tax imposed by Ga. L. 1951, p. 360, and dealers are not required to collect the tax from such purchasers. 1954-56 Ga. Op. Att'y Gen. 865. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 62, 134. ALR. Eyeglasses or other optical accessories as subject to sales or use tax, 14 A.L.R.4th 1370.