{"data":{"id":"us-ga/o.c.g.a.-48-8-33","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-33","heading":"Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.","body":"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.","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 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"958f447a702b9cda4bdaa5d6d1093b09cc57a73d69c821316a9eee6a2d525264","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-32","next":"us-ga/o.c.g.a.-48-8-34","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}