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us-ga/statute/48/chapter-8/part-2 — Imposition, Rate, Collection, and Assessment · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-8
Imposition, Rate, Collection, and Assessment
Joint County and Municipal Sales and Use Tax (LOST)
23 sections
Homestead Option Sales and Use Tax (HOST)
Uniform Sales and Use Tax Administration
8 sections
Water and Sewer Projects and Costs Tax (MOST)
13 sections
Special District Transportation Sales and Use Tax (TSPLOST)
Special District Mass Transportation Sales and Use Tax
48-8-30
Imposition of tax; rates; collection.
48-8-31
Tax computation to be carried to third decimal place; rounding.
48-8-32
Tax collectable from dealers; rate for retail sales price and purchase price.
48-8-33
Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
48-8-34
Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax.
48-8-35
Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect.
48-8-36
Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer.
48-8-37
Violation of Code Section 48-8-36; penalty.
48-8-38
Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents; proof of claimed exemption.
48-8-39
Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter.
48-8-40
Effect of sales from commingled goods when certificate given for portion of goods.
48-8-41
Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment.
48-8-42
Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; no credit absent reciprocity; exception.
48-8-43
Disposition of taxes collected in excess of 4 percent.
48-8-44
Payment of tax when used articles taken as credit on sale of new and used articles.
48-8-45
Reporting cash and credit sales; change of basis of accounting; payment of tax at time of filing return under cash basis of accounting; deduction of bad debts under accrual basis of accounting; availability of refund; bad debt deduction or refund nonassignable; allocation of bad debts.
48-8-46
Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold.
48-8-47
Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons.
48-8-48
Violation of Code Sections 48-8-46 and 48-8-47; penalty.
48-8-49
Dealers’ returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions.
48-8-49.1
Direct pay permit program.
48-8-50
Compensation of dealers for reporting and paying tax; reimbursement deduction.
48-8-51
Extension of time for making returns; limit; conditions for valid extensions; remittance under extension; interest; estimate when no return or false return filed; presumption of correctness.
48-8-52
Dealers’ duty to keep records of sales, purchases, and invoices of goods; examination by commissioner; assessment and collection when no or incorrect invoice produced; presumption of correctness; fixing of actual consideration for lease or rental; collection.
48-8-53
Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner.
48-8-54
Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.
48-8-55
Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner’s assessment.
48-8-56
Period of delinquency of unpaid taxes; issuance of fi. fa. for collection.
48-8-57
Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice to dealer or depositor by mail or personal service.
48-8-58
Property sold returned to dealer by purchaser; “return allowance” defined; credit for tax payments; deduction of return allowance; claim for refund of tax credit by retired dealer; forms; effect of failure to secure forms.
48-8-59
Dealer’s certificate of registration; one license for all operations of single business in state; application for certificate; conditions for valid certificate; renewal fee after revocation or suspension of certificate.
48-8-60
Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.
48-8-61
Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property.
48-8-62
Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing.
48-8-63
“Nonresident subcontractor” defined; payment of tax by contractors; liability of seller; withholding of payments due subcontractor; rate; bond; exemption of property unconsumed; property deemed consumed; property of the state or of the United States.
48-8-64
Time for assessment.
48-8-65
Engaging in business by nonresident dealer as appointment of Secretary of State as attorney in fact for service of process; circumstances and events constituting engaging in business by nonresident dealer; venue; perfection of service of process.
48-8-66
Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure to file return or for false or fraudulent return.
48-8-67
Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner.
48-8-68
Relief from liability in certain circumstances for failure to collect tax at new rate.
48-8-69
Purchases from printed catalogs; local jurisdiction boundary changes.
48-8-70
Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller’s due diligence.
48-8-71
Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.
48-8-72
Over-collected sales or use tax.
48-8-73
Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
48-8-74
Effective date for sales tax rate change.
48-8-75
Purchaser’s immunity from liability for failure to pay correct sales tax under certain circumstances.
48-8-76
Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations.
48-8-77
Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service.
48-8-77.1
Certification of review software by department; relief from liability.
48-8-78
Freight and logistics projects defined; use of appropriated funds; lack of funding; accounting.
48-8-109.1
Short title.
48-8-109.2
Referendum on suspension of taxation.
48-8-109.3
Creation of special districts; application of tax.
48-8-109.4
Role of election superintendent.
48-8-109.5
Administration and collection of tax; disbursement of tax.
48-8-109.6
Taxation from other jurisdiction; calculations.
48-8-109.7
Referendum on discontinuation of taxation; ballot.
48-8-109.8
Sales outside of jurisdiction.
48-8-109.9
“Building and construction materials” defined; exemption.
48-8-109.10
Regulatory authority of commissioner.
48-8-140
Authority for and legislative intent of part.
48-8-141
Manner of imposition of tax; report; rate.
48-8-142
Issuance of general obligation debt in conjunction with tax; required contents of resolution and ballot.
48-8-143
Distribution of sales tax for educational purposes.
48-8-144
Local charter schools and state chartered special schools as capital outlay project.
48-8-244
Election; ballot.
48-8-244.1
Effect of special district levy on state allocation of funds under Code Section 32-5-27.
48-8-245
Collection of tax; cessation of tax.
48-8-246
Collection and administration of tax by state revenue commissioner.
48-8-247
Remittance of taxes.
48-8-248
Disbursement of proceeds.
48-8-249
Use of proceeds within special district exclusively for projects on approved investment list; contracts.
48-8-250
Report.
48-8-251
Citizens Review Panel; membership; vacancy; recommendations; report.
48-8-252
Tax paid in another jurisdiction.
48-8-253
Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
48-8-254
“Building and construction materials” defined; inapplicability of tax to certain sales or uses of building and construction materials.
48-8-255
Authority to promulgate rules and regulations.
48-8-256
Special district tax not subject to allocation or balancing of state and federal funds.
48-8-269.7
Levy of a tax for transportation purposes in metropolitan county special districts.
48-8-269.8
Part of metropolitan county special district outside boundaries of metropolitan municipality special district.
48-8-269.9
Ballot measure.
48-8-269.10
Procedures, conditions, and limitations for imposition of tax.
48-8-269.11
Administration and collection by commissioner.
48-8-269.12
Remission of taxes collected; location of each retail establishment.
48-8-269.13
Disbursement of proceeds.
48-8-269.14
Allocation or balancing of state and federal funds.
48-8-269.15
Tax imposed.
48-8-269.16
Credit for taxes paid in another tax jurisdiction.
48-8-269.17
No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
48-8-269.18
Rules and regulations.
48-8-269.19
Tax authorized in addition to other local sales and use taxes.
48-8-269.20
Proceeds to be used exclusively for transportation purposes; general obligation debt; intergovernmental agreement; resolution.
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