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O.C.G.A. § 48-7-166 · Final determination of debt due; transfer from escrow account to credit of debtor’s account of debt due; notice of setoff; refund of excess; disbursement of funds.
O.C.G.A. § 48-7-167 · Effect of setoff on refund.
O.C.G.A. § 48-7-168 · Priority of department over claimant agencies for collection by setoff.
O.C.G.A. § 48-7-169 · Authorization of commissioner to prescribe forms and promulgate rules and regulations.
O.C.G.A. § 48-7-170 · Confidentiality exemption; providing of necessary information by commissioner to claimant agencies; nondisclosure of information by employees or prior employees of agencies; penalties.
O.C.G.A. § 48-7A-1 · [Reserved] Legislative findings and purposes.
O.C.G.A. § 48-7A-2 · “Dependent” defined.
O.C.G.A. § 48-7A-3 · Persons entitled to claim tax credit; tax credits schedule; tax credit claimed against tax liability; period for filing claims for credit; applicability to food stamp recipients; authority of commissioner.
O.C.G.A. § 48-8-1 · Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.
O.C.G.A. § 48-8-2 · Definitions.
O.C.G.A. § 48-8-3 · [Effective until January 1, 2024. See note.] Exemptions.
O.C.G.A. § 48-8-3 · [Effective January 1, 2024. See note.] Exemptions.
O.C.G.A. § 48-8-3.1 · Exemptions as to motor fuels.
O.C.G.A. § 48-8-3.2 · Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy.
O.C.G.A. § 48-8-3.3 · Exemptions for agricultural operations; establishment of Georgia Agricultural Trust Fund; audits; annual report.
O.C.G.A. § 48-8-3.4 · Maximum amount of sales and use tax imposed and collected on the maintenance, refitting, and repair of any single boat.
O.C.G.A. § 48-8-3.5 · Taxation on sale or use of jet fuel.
O.C.G.A. § 48-8-4 · Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer.
O.C.G.A. § 48-8-5 · Exemption of agricultural commodities not sold as finished product to ultimate consumer; “agricultural commodity” defined.
O.C.G.A. § 48-8-6 · Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications.
O.C.G.A. § 48-8-7 · Violation of article; penalty.
O.C.G.A. § 48-8-8 · Filing false or fraudulent return by dealer under article; penalty.
O.C.G.A. § 48-8-9 · Failure by dealer to furnish return under article; penalty.
O.C.G.A. § 48-8-10 · Failure by dealer to keep or to allow inspection of records under article; penalty.
O.C.G.A. § 48-8-11 · Violation of any other provision of article; penalty.
O.C.G.A. § 48-8-12 · Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty.
O.C.G.A. § 48-8-13 · Taxing jurisdiction for mobile telecommunications services.
O.C.G.A. § 48-8-14 · Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes.
O.C.G.A. § 48-8-15 · 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.
O.C.G.A. § 48-8-16 · Ratification of Executive Order on sale of dyed fuel oils.
O.C.G.A. § 48-8-17 · Suspension of the collection of taxes on motor fuels and aviation gasoline; ratification of temporary suspension.
O.C.G.A. § 48-8-17.1 · [Repealed] Ratification of Executive Order on prepaid taxes; suspension of provisions.
O.C.G.A. § 48-8-18 · Ratification of Executive Order on pharmaceuticals distributed without cost.
O.C.G.A. § 48-8-19 · Exemption of jet fuel from certain taxes; regulatory authority.
O.C.G.A. § 48-8-30 · Imposition of tax; rates; collection.
O.C.G.A. § 48-8-31 · Tax computation to be carried to third decimal place; rounding.
O.C.G.A. § 48-8-32 · Tax collectable from dealers; rate for retail sales price and purchase price.
O.C.G.A. § 48-8-33 · Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
O.C.G.A. § 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.
O.C.G.A. § 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.
O.C.G.A. § 48-8-36 · Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer.
O.C.G.A. § 48-8-37 · Violation of Code Section 48-8-36; penalty.
O.C.G.A. § 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.
O.C.G.A. § 48-8-39 · Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter.
O.C.G.A. § 48-8-40 · Effect of sales from commingled goods when certificate given for portion of goods.
O.C.G.A. § 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.
O.C.G.A. § 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.
O.C.G.A. § 48-8-43 · Disposition of taxes collected in excess of 4 percent.
O.C.G.A. § 48-8-44 · Payment of tax when used articles taken as credit on sale of new and used articles.
O.C.G.A. § 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.
O.C.G.A. § 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.
O.C.G.A. § 48-8-47 · Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons.
O.C.G.A. § 48-8-48 · Violation of Code Sections 48-8-46 and 48-8-47; penalty.
O.C.G.A. § 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.
O.C.G.A. § 48-8-49.1 · Direct pay permit program.
O.C.G.A. § 48-8-50 · Compensation of dealers for reporting and paying tax; reimbursement deduction.
O.C.G.A. § 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.
O.C.G.A. § 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.
O.C.G.A. § 48-8-53 · Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner.
O.C.G.A. § 48-8-54 · Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.
O.C.G.A. § 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.
O.C.G.A. § 48-8-56 · Period of delinquency of unpaid taxes; issuance of fi. fa. for collection.
O.C.G.A. § 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.
O.C.G.A. § 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.
O.C.G.A. § 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.
O.C.G.A. § 48-8-60 · Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.
O.C.G.A. § 48-8-61 · Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property.
O.C.G.A. § 48-8-62 · Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing.
O.C.G.A. § 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.
O.C.G.A. § 48-8-64 · Time for assessment.
O.C.G.A. § 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.
O.C.G.A. § 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.
O.C.G.A. § 48-8-67 · Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner.
O.C.G.A. § 48-8-68 · Relief from liability in certain circumstances for failure to collect tax at new rate.
O.C.G.A. § 48-8-69 · Purchases from printed catalogs; local jurisdiction boundary changes.
O.C.G.A. § 48-8-70 · Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller’s due diligence.
O.C.G.A. § 48-8-71 · Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.
O.C.G.A. § 48-8-72 · Over-collected sales or use tax.
O.C.G.A. § 48-8-73 · Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
O.C.G.A. § 48-8-74 · Effective date for sales tax rate change.
O.C.G.A. § 48-8-75 · Purchaser’s immunity from liability for failure to pay correct sales tax under certain circumstances.
O.C.G.A. § 48-8-76 · Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations.
O.C.G.A. § 48-8-77 · Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service.
O.C.G.A. § 48-8-77.1 · Certification of review software by department; relief from liability.
O.C.G.A. § 48-8-78 · Freight and logistics projects defined; use of appropriated funds; lack of funding; accounting.
O.C.G.A. § 48-8-80 · “Qualified municipality” defined.
O.C.G.A. § 48-8-81 · Creation of special districts.
O.C.G.A. § 48-8-82 · Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages.
O.C.G.A. § 48-8-82.1 · [Repealed] One-year increase in tax rate.
O.C.G.A. § 48-8-83 · Special districts where joint tax to be levied.
O.C.G.A. § 48-8-83.1 · Levying and collection of joint tax to be continued.
O.C.G.A. § 48-8-84 · Resolution by governing authorities of counties and municipalities in special districts imposing tax; time.
O.C.G.A. § 48-8-85 · Referendum election to decide imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
O.C.G.A. § 48-8-86 · Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of resolution to commissioner.
O.C.G.A. § 48-8-87 · Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers’ state tax liabilities; compensation of dealers if payments not delinquent; rate.
O.C.G.A. § 48-8-88 · Required information on sales tax returns; purpose.
O.C.G.A. § 48-8-89 · Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing certificates; effect of failure to file; renegotiation of certificate.
O.C.G.A. § 48-8-89.1 · Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax ceases upon failure to file new certificate.
O.C.G.A. § 48-8-89.2 · Distribution of tax proceeds upon qualified municipality ceasing to be qualified.
O.C.G.A. § 48-8-89.3 · Levy of tax in certain special districts; distribution of proceeds to qualified municipality.