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us-ga/statute/48/chapter-8/part-1 — General Provisions · Axiom

Axiom
Georgia
Statutes
Title 48
§ chapter-8

General Provisions

77 sections

Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.
Definitions.
[Effective until January 1, 2024. See note.] Exemptions.
Exemptions as to motor fuels.
Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy.
Exemptions for agricultural operations; establishment of Georgia Agricultural Trust Fund; audits; annual report.
Maximum amount of sales and use tax imposed and collected on the maintenance, refitting, and repair of any single boat.
Taxation on sale or use of jet fuel.
Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer.
Exemption of agricultural commodities not sold as finished product to ultimate consumer; “agricultural commodity” defined.
Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications.
Violation of article; penalty.
Filing false or fraudulent return by dealer under article; penalty.
Failure by dealer to furnish return under article; penalty.
Failure by dealer to keep or to allow inspection of records under article; penalty.
Violation of any other provision of article; penalty.
Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty.
Taxing jurisdiction for mobile telecommunications services.
Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes.
State sales and use taxes applicable to the liquid propane gas commodity sold and delivered for residential heating; legislative findings; power and duties of commissioner.
Ratification of Executive Order on sale of dyed fuel oils.
Suspension of the collection of taxes on motor fuels and aviation gasoline; ratification of temporary suspension.
[Repealed] Ratification of Executive Order on prepaid taxes; suspension of provisions.
Ratification of Executive Order on pharmaceuticals distributed without cost.
Exemption of jet fuel from certain taxes; regulatory authority.
Short title.
Definitions.
Equal distribution of homestead option sales and use tax among counties and municipalities.
Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes.
Submission to voters to determine imposition of tax.
Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds.
Credit of tax against similar taxes collected in other jurisdictions on same property.
Submission to voters of question as to whether to discontinue tax.
Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed.
Taxation of building and construction materials.
Rules and regulations.
Definitions.
Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages.
Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election.
Application of part to consolidated government.
Effective date of tax; termination of tax; limitation on taxation; continuation of tax.
Administration and collection by commissioner; application; deduction to dealers.
Sales tax return requirements.
Disbursement of tax proceeds.
Tax credits.
Inapplicability of tax to certain sales of tangible personal property outside taxing county.
“Building and construction materials” defined; inapplicability of tax to certain sales or uses of building and construction materials.
Promulgation of rules and regulations by commissioner.
Effect of other local sales and use taxes on imposition of tax.
Use of proceeds; issuance of general obligation debt.
Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report.
Modification of projects approved by referendum which have become infeasible in connection with county special purpose local option sales and use tax.
Enforcement.
Findings; purpose.
Creation of special districts; tax rate.
Definitions.
Criteria for development of investment list of projects and programs; report; gridlock.
Definitions.
Creation of special districts; imposition of taxes.
Notice; agreement memorializing levy and rate of tax; rate; resolution required.
Ballot question; expenses of election; resubmission of question; general obligation debt.
Timing of tax.
Time for holding referendums imposing taxation.
Administration and collection of tax.
Required information on sales tax return.
Procedure for disbursement of proceeds from taxation.
Impact of tax upon other funding and budgeting considerations.
Exemption from taxation.
Credit for other taxes paid in calculating taxes due.
Delivery outside of geographical area.
Commissioner’s authority to promulgate rules and regulations.
Impact on other taxes.
Accounting required; record-keeping requirements.
Annual publication of report.
Definitions.
Transit special purpose local option sales and use tax.
Referendum on taxes; impact of passage of resolution.