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2018 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
§ 48-8-44. Payment of tax when used articles taken as credit on sale of new and used articles
Universal Citation: GA Code § 48-8-44 (2018)
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.
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