{"data":{"id":"us-ga/o.c.g.a.-48-8-44","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-44","heading":"Payment of tax when used articles taken as credit on sale of new and used articles.","body":"When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and used articles, the tax imposed by this article shall be paid on the value of the new or used articles less the credits for the used articles.","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":"b54ea436e2382bdc5c74380c7ec47ecd2ed4c9c84083a037054334c94353638f","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-43","next":"us-ga/o.c.g.a.-48-8-45"},"notice":"GroundRules: Original legal text. Not legal advice."}