2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 6 - Excise Tax on Sale or Use of Energy
§ 48-13-110. Definitions
- As used in this article, the term:
(1) "Dealer" means any person who sells energy at retail, offers to sell energy at retail, or has in his or her possession any energy for sale at retail.
(2) "Energy" has the same meaning as in Code Section 48-8-3.2.
(3) "Local sales and use tax" means any of the following:
(A) The county special purpose local option sales and use tax under Part 1 of Article 3 of Chapter 8 of this title;
(B) The joint county and municipal sales and use tax under Article 2 of Chapter 8 of this title;
(C) The homestead option sales and use tax under Article 2A of Chapter 8 of this title;
(D) The tax levied for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Ga. L. 1964, p. 1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted pursuant to such constitutional amendment; or
(E) The water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title.
(4) "Purchaser" means any person who purchases energy and who would have been liable for sales and use tax on such energy but for the exemption provided for in Code Section 48-8-3.2.
Code 1981, § 48-13-110, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2013, p. 787, § 1/HB 250.
