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.
(Ga. L. 1951, p. 360, § 4; Code 1933, § 91A-4504, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 62, § 6; Ga. L. 2010, p. 662, § 9/HB 1221.)
OPINIONS OF THE ATTORNEY GENERAL
Use tax on property purchased out of state.
- Automobile purchased by taxpayer out of state and brought into this state for use herein is subject to use tax. 1954-56 Op. Att'y Gen. p. 862.
RESEARCH REFERENCES
Am. Jur. 2d.
- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 107, 109, 181, 182.
ALR.
- Right as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 119 A.L.R. 542.