{"data":{"id":"us-ga/o.c.g.a.-48-8-32","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-32","heading":"Tax collectable from dealers; rate for retail sales price and purchase price.","body":"The tax at the rate of 4 percent of the retail sales price at the time of sale or 4 percent of the purchase price at the time of purchase, as the case may be, shall be collectable from all persons engaged as dealers in the sale at retail, or in the use, consumption, distribution, or storage for use or consumption in this state of tangible personal property.","path":["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"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"8ea79c7d0f0afec6892a8db3f7b2685fbd87d41f0b1a74b76ed5a28502b08efa","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-31","next":"us-ga/o.c.g.a.-48-8-33"},"notice":"GroundRules: Original legal text. Not legal advice."}