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(a) As used in this Code section, the term:
(1) “Direct payment permit” means a license that permits a qualified taxpayer to accrue and pay directly to the department certain state and local sales and use taxes imposed by this chapter.
(2) “Qualified taxpayer” means a taxpayer that:
(A) Purchased more than $2 million of tangible personal property in the 12 months prior to application, purchased an annual average amount exceeding $2 million of tangible personal property during the 36 months prior to application, or met a lower purchase threshold prescribed the department; and
(B) Was classified under the previous year’s federal income tax return under any industry classification code, as determined by the commissioner, that would facilitate and expedite the collection of the taxes imposed by this chapter or would be equivalent to one of the following North American Industry Classification System (NAICS) codes as such existed on January 1, 2017:
(i) National Industry Code 517110 — Wired Telecommunications Carriers;
(ii) National Industry Code 517210 — Wireless Telecommunications Carriers (except Satellite);
(iii) National Industry Code 517410 — Satellite Telecommunications;
(iv) NAICS Industry Code 48111 — Scheduled Air Transportation;
(v) NAICS Industry Code 48211 — Rail Transportation;
(vi) Industry Group Code 4841 — General Freight Trucking;
(vii) Economic Sector Code 21 — Mining, Quarrying, and Oil and Gas Extraction;
(viii) Economic Sector Code 22 — Utilities; or
(ix) Economic Sector Codes 31-33 — Manufacturing.
(b) The department shall establish and maintain a direct pay permit program for the purpose of enabling qualified taxpayers to pay directly to the department taxes that are imposed by this chapter on the qualified taxpayers; provided, however, that such program shall exclude taxation on the following:
(1) Purchases of fuels subject to prepaid local tax as such term is defined in Code Section 48-8-2;
(2) Purchases of meals, beverages, or tobacco;
(3) Purchases of local telephone services, transportation of persons, or lodging accommodations and ancillary charges associated with lodging accommodations;
(4) Purchases to places of amusement, entertainment, or athletic events; admissions to displays or exhibitions; participation in games or sports; or charges for the use of amusement devices; or
(5) Rental charges for periods of 31 days or less for motor vehicles required to be titled in this state.
(c) The commissioner shall not require a qualified taxpayer to waive interest on refunds made in accordance with Code Section 48-2-35 as a condition for obtaining a direct pay permit.
(d) The department shall, at a minimum, provide for the following by rule or regulation:
(1) Certain attestations to be made by a qualified taxpayer in its application for a direct pay permit;
(2) Responsibilities and duties for holders of direct pay permits;
(3) Transferability or nontransferability of direct pay permits;
(4) Expiration and renewal of direct pay permits; and
(5) Revocation of direct pay permits. History. Code 1981, § 48-8-49.1, enacted by Ga. L. 2020, p. 184, § 1-4/HB 846. Effective date. This Code section became effective September 1, 2020. Law reviews. For article with annual survey on state and local taxation, see 73 Mercer L. Rev. 231 (2021).