GroundRules
O.C.G.A. § 48-8-33: Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 1 State Sales and Use Tax
- PART 2 Imposition, Rate, Collection, and Assessment
Notwithstanding any exemption from taxes which a dealer enjoys under the Constitution or laws of this state, any other state, or the United States, the dealer shall collect the tax imposed by this article from the purchaser or consumer and shall pay the tax over to the commissioner as provided by law.
Collected 2026-09-17T19:34:57Z. Source file · JSON