There is a newer version of the Georgia Code
2010 Georgia Code
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
§ 48-8-33 - Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
O.C.G.A. 48-8-33 (2010)48-8-33. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
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.
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