PocketLaw | Georgia Code | Imposition, Rate, Collection, and

Imposition, Rate, Collection, and Assessment

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Section
48-8-30

Imposition of Tax; Rates; Collection

Section
48-8-31

Tax Computation to Be Carried to Third Decimal Place; Rounding

Section
48-8-32

Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price

Section
48-8-33

Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions

Section
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

Section
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

Section
48-8-36

Prohibition of Advertising by Dealer of Assumption of Payment of Tax; Exception; Liability of Dealer

Section
48-8-37

Violation of Code Section 48-8-36; Penalty

Section
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

Section
48-8-39

Effect of Use Other Than Retention, Demonstration, or Display by Giver of Certificate or by Processor, Manufacturer, or Converter

Section
48-8-40

Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods

Section
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

Section
48-8-42

Credit for Tax When Like Tax Paid in Another State; Procedure; Proof of Payment; Payment of Difference When Like Tax Less Than Tax Imposed by Article; No Credit Absent Reciprocity; Exception

Section
48-8-43

Disposition of Taxes Collected in Excess of 4 Percent

Section
48-8-44

Payment of Tax When Used Articles Taken as Credit on Sale of New and Used Articles

Section
48-8-45

Reporting Cash and Credit Sales; Change of Basis of Accounting; Payment of Tax at Time of Filing Return Under Cash Basis of Accounting; Deduction of Bad Debts Under Accrual Basis of Accounting; Availability of Refund; Bad Debt Deduction or Refund Nonassignable; Allocation of Bad Debts

Section
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

Section
48-8-47

Notice by Commissioner to Persons Holding Credits of or Owing Debts to Delinquent Dealers; Duty of Such Persons

Section
48-8-48

Violation of Code Sections 48-8-46 and 48-8-47; Penalty

Section
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

Section
48-8-49.1

Direct Pay Permit Program

Section
48-8-50

Compensation of Dealers for Reporting and Paying Tax; Reimbursement Deduction

Section
48-8-51

Extension of Time for Making Returns; Limit; Conditions for Valid Extensions; Remittance Under Extension; Interest; Estimate When No Return or False Return Filed; Presumption of Correctness

Section
48-8-52

Dealers' Duty to Keep Records of Sales, Purchases, and Invoices of Goods; Examination by Commissioner; Assessment and Collection When No or Incorrect Invoice Produced; Presumption of Correctness; Fixing of Actual Consideration for Lease or Rental; Collection

Section
48-8-53

Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner

Section
48-8-54

Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty

Section
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

Section
48-8-56

Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection

Section
48-8-57

Furnishing of Bond by Chronically Delinquent or Defaulting Dealers; Amount; Sale at Public Auction of Securities for Collection of Taxes Due; Notice to Dealer or Depositor by Mail or Personal Service

Section
48-8-58

Property Sold Returned to Dealer by Purchaser; "Return Allowance" Defined; Credit for Tax Payments; Deduction of Return Allowance; Claim for Refund of Tax Credit by Retired Dealer; Forms; Effect of Failure to Secure Forms

Section
48-8-59

Dealer's Certificate of Registration; One License for All Operations of Single Business in State; Application for Certificate; Contents; Conditions for Valid Certificate; Renewal Fee After Revocation or Suspension of Certificate

Section
48-8-60

Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty

Section
48-8-61

Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property

Section
48-8-62

Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing

Section
48-8-63

"Nonresident Subcontractor" Defined; Payment of Tax by Contractors; Liability of Seller; Withholding of Payments Due Subcontractor; Rate; Bond; Exemption of Property Unconsumed; Property Deemed Consumed; Property of the State or of the United States

Section
48-8-64

Time for Assessment

Section
48-8-65

Engaging in Business by Nonresident Dealer as Appointment of Secretary of State as Attorney in Fact for Service of Process; Circumstances and Events Constituting Engaging in Business by Nonresident Dealer; Venue; Perfection of Service of Process

Section
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

Section
48-8-67

Distribution of Certain Unidentifiable Sales and Use Tax Proceeds; Limitations; Powers and Duties of State Revenue Commissioner

Section
48-8-68

Relief From Liability in Certain Circumstances for Failure to Collect Tax at New Rate

Section
48-8-69

Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes

Section
48-8-70

Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller's Due Diligence

Section
48-8-71

Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments

Section
48-8-72

Over-Collected Sales or Use Tax

Section
48-8-73

Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State

Section
48-8-74

Effective Date for Sales Tax Rate Change

Section
48-8-75

Purchaser's Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances

Section
48-8-76

Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations

Section
48-8-77

Sourcing; Definitions; Sales of Advertising and Promotional Direct Mail and Other Direct Mail; Sales of Telecommunications Service

Section
48-8-77.1

Certification of Review Software by Department; Relief From Liability