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(a) Every dealer making sales within or outside the state of tangible personal property for distribution, storage, use, or other consumption in this state shall collect the tax imposed by this article from the purchaser at the time of sale.
(b) On all tangible personal property imported or caused to be imported by any dealer from another state or foreign country and used by him, the dealer shall pay the tax imposed by this article as if the property had been sold at retail for use or consumption in this state. For the purposes of this article, the use, consumption, distribution, or storage for use or consumption in this state of tangible personal property shall each be equivalent to a sale at retail and the tax shall be immediately levied and collected on each such sale in the manner provided in this article. There shall be no duplication of the tax in any event as a result of this subsection. History. Ga. L. 1951, p. 360, § 4; Code 1933, § 91A-4505, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Purpose is to equalize taxes, sales and use of property wherever purchased. — Effect of this section is to require, as far as practicable, that the application of the tax upon use of tangible personal property purchased outside the state shall be consistent with the application of the tax upon sales of tangible personal property at retail inside the state. Colonial Pipeline Co. v. Undercofler, 115 Ga. App. 58, 153 S.E.2d 592, 1967 Ga. App. LEXIS 998 (1967). Intent is that seller be responsible for collection although purchaser also liable. — Although ultimate liability for payment of sales and use tax falls upon the purchaser, and although in the event of failure to pay, the commissioner may proceed against either the purchaser or seller, it is nevertheless the intent of the law that the seller or dealer is the entity responsible for collecting and forwarding the tax, and the dealer’s failure to do so subjects the dealer to both civil and criminal penalties in addition to the tax liability. Dittler Bros. v. AMR Int'l, Inc., 142 Ga. App. 570, 236 S.E.2d 544, 1977 Ga. App. LEXIS 1701 (1977). Taxation of property purchased in this state for future shipment to other states. — Tangible personal property purchased from sellers in this state and stored by the taxpayer in this state for future shipment to other states for ultimate use are taxable and are not excluded from tax, whether or not the property is at all times designated for future shipment outside the state. National Serv. Indus., Inc. v. Hawes, 227 Ga. 221, 179 S.E.2d 765, 1971 Ga. LEXIS 646 (1971). OPINIONS OF THE ATTORNEY GENERAL Purchases in state of property to be used or consumed exclusively outside state. — Construing Ga. L. 1951, p. 360, § 4 (see now O.C.G.A. § 48-8-34), purchases made in this state of tangible personal property to be used or consumed or stored exclusively outside the state are not subject to the tax imposed by Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 8, A. 1), 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, § 208. C.J.S. 84 C.J.S., Taxation, § 160. ALR. Right of seller to collect from buyer amount of sales tax in addition to price fixed by the contract, 127 A.L.R. 1183. Sales and use taxes on sale or lease of mailing or customer list, 80 A.L.R.4th 1126.