GEORGIA CODE (Last Updated: August 20, 2013) |
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 |
§ 48-8-30. Imposition of tax; rates; collection |
§ 48-8-31. Tax computation to be carried to third decimal place; rounding |
§ 48-8-32. Tax collectable from dealers; rate for retail sales price and purchase price |
§ 48-8-33. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions |
§ 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 |
§ 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 |
§ 48-8-36. Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer |
§ 48-8-37. Violation of Code Section 48-8-36; penalty |
§ 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 |
§ 48-8-39. Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter |
§ 48-8-40. Effect of sales from commingled goods when certificate given for portion of goods |
§ 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 |
§ 48-8-43. Disposition of taxes collected in excess of 4 percent |
§ 48-8-44. Payment of tax when used articles taken as credit on sale of new and used articles |
§ 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 |
§ 48-8-47. Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons |
§ 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; penalty |
§ 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 |
§ 48-8-50. Compensation of dealers for reporting and paying tax; reimbursement deduction |
§ 48-8-53. Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner |
§ 48-8-54. Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty |
§ 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 |
§ 48-8-56. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection |
§ 48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty |
§ 48-8-61. Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property |
§ 48-8-62. Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing |
§ 48-8-64. Time for assessment |
§ 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 |
§ 48-8-67. Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner |
§ 48-8-68. Relief from liability in certain circumstances for failure to collect tax at new rate |
§ 48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes |
§ 48-8-70. Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence |
§ 48-8-71. Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments |
§ 48-8-72. Over-collected sales or use tax |
§ 48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state |
§ 48-8-74. Effective date for sales tax rate change |
§ 48-8-75. Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances |
§ 48-8-76. Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations |
§ 48-8-77. Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service |
§ 48-8-77.1. Certification of review software by department; relief from liability |