Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
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 commissioner as provided by law. History. Ga. L. 1951, p. 360, § 12; Ga. L. 1960, p. 153, § 4; Code 1933, § 91A-4511, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Dealer’s relationship with purchaser and state. — This section is merely descriptive of the relationship between the dealer and purchaser. The dealer is an agent for the state in the collection of the tax imposed upon the dealer and passed on to the purchaser. For reporting, accounting, and payment of the tax the dealer is a taxpayer with the right of the state in the case of the dealer’s default to proceed against the dealer, not as an ordinary agent, but as a taxpayer. This section is in harmony, and not in conflict, with other provisions of Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 9, A. 1). Williams v. Bear's Den, Inc., 214 Ga. 240, 104 S.E.2d 230, 1958 Ga. LEXIS 382 (1958). OPINIONS OF THE ATTORNEY GENERAL Municipal corporations are not exempt from collecting sales taxes when municipal corporations engage in the business of operating a public swimming pool and charging admission. 1954-56 Ga. Op. Att'y Gen. 859. Operators of concessions located within a park should charge, collect, and remit the 3 percent sales tax on the sales price of tangible personal property and services sold by those operators. 1954-56 Ga. Op. Att'y Gen. 858. Area vocational-technical schools, operated by local units of school administration, engaged in selling books and other miscellaneous materials to their students on a nonprofit basis, must collect and remit sales taxes on sales made by them. Upon failure to make such collections and remittances, the local units are liable themselves for the tax. 1973 Op. Att'y Gen. No. 73-83. (Overruled to some extent by Op. Atty Gen. 86-18). Sales by executors and administrators are subject to payment of the state sales tax. 1952-53 Ga. Op. Att'y Gen. 474. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 208 et seq.