Tax collectable from dealers; rate for retail sales price and purchase price.

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, or storage for use or consumption in this state of tangible personal property. History. Ga. L. 1951, p. 360, § 4; Code 1933, § 91A-4504, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 62, § 6; Ga. L. 2010, p. 662, § 9/HB 1221. JUDICIAL DECISIONS Dealer liable for tax whether collected by the dealer or not. — Every person making a sale of tangible personal property at retail in the state is required by Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 9, A. 1) to collect and remit the tax to the commissioner, and is a dealer under Ga. L. 1951, p. 360, and is liable for the tax as of the moment of sale, whether the dealer collects the tax or not. Davis v. Chilivis, 142 Ga. App. 679, 237 S.E.2d 2, 1977 Ga. App. LEXIS 1447 (1977). “Moment of sale” or “moment of purchase” test should be applied to sales and use tax computations, respectively. Rich's, Inc. v. Blackmon, 133 Ga. App. 665, 211 S.E.2d 916, 1975 Ga. App. LEXIS 2234 (1975). OPINIONS OF THE ATTORNEY GENERAL Use tax on property purchased out of state. — Automobile purchased by taxpayer out of state and brought into this state for use herein is subject to use tax. 1954-56 Ga. Op. Att'y Gen. 862. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 107, 109, 181, 182. ALR. Right as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 119 A.L.R. 542.