2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7A - Tax Credits
§ 48-7A-3. Persons Entitled to Claim Tax Credit; Tax Credits Schedule; Tax Credit Claimed Against Tax Liability; Period for Filing Claims for Credit; Applicability to Food Stamp Recipients; Authority of Commissioner

1. Except as otherwise provided in subsection (e) of this Code section, each resident taxpayer who files an individual income tax return for a taxable year and who is not claimed or is not otherwise eligible to be claimed as a dependent by another taxpayer for federal or Georgia individual income tax purposes may claim a tax credit against the resident taxpayer's individual income tax liability for the taxable year for which the individual income tax return is being filed; provided that:
   1. A husband and wife filing a joint return shall each be deemed a dependent for purposes of such joint return; and
   2. A husband and wife filing separate returns for a taxable year for which a joint return could have been filed by them shall claim only the tax credit to which they would have been entitled had a joint return been filed.

(b) Each taxpayer may claim a tax credit in the amount indicated for each adjusted gross income bracket as shown in the schedule below multiplied by the number of dependents which the taxpayer is entitled to claim. Each taxpayer 65 years of age or over may claim double the tax credit.

TAX CREDIT SCHEDULE

Adjusted Gross Income

Tax Credit

The tax credit claimed by a resident taxpayer pursuant to this Code section shall be deductible from the resident taxpayer's individual income tax liability, if any, for the tax year in which it is properly claimed; provided, however, that in no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. Any unused credit amount shall not be allowed to be carried forward to the taxpayer's succeeding years' tax liability. No such credit shall be allowed the taxpayer against prior years' tax liability.

All claims for a tax credit under this Code section, including any amended claims, must be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed. Failure to comply with this subsection shall constitute a waiver of the right to claim the credit.

Any individual who receives a food stamp allotment for all or any part of a taxable year shall not be entitled to claim a credit under this Code section for that taxable year.

(e.1)Any individual incarcerated or confined in any city, county, municipal, state, or federal penal or correctional institution for all or any part of a taxable year shall not be entitled to claim a credit under this Code section for that taxable year.

The commissioner shall be authorized by rule and regulation to provide for the proper administration of this Code section.

(Code 1981, §48-7A-3, enacted by Ga. L. 1991, p. 87, § 1; Ga. L. 1995, p. 10, § 48; Ga. L. 2004, p. 410, § 7; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 1163, § 5/HB 1069.)

- Ga. L. 2004, p. 410, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2004.'"

Ga. L. 2010, p. 1163, § 7/HB 1069, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 2010.

- For article, "Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government," see 28 Georgia St. U.L. Rev. 217 (2011).

• 48-8-1. Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.
• 48-8-2. Definitions.
• 48-8-3. Exemptions.
• 48-8-3.1. Exemptions as to motor fuels.
• 48-8-3.2. Definitions; exemption; applicability; examples.
• 48-8-3.3. Definitions; applicability; criteria for eligibility; rules and regulations; dealer performing both manufacturing and agricultural operations; exemption; audits; annual report.
• 48-8-3.4. Maximum amount of sales and use tax on boats; annual reporting; termination.
• 48-8-3.5. Taxation on sale or use of jet fuel.
• 48-8-4. Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer.
• 48-8-5. Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined.
• 48-8-6. Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications.
• 48-8-7. Violation of article; penalty.
• 48-8-8. Filing false or fraudulent return by dealer under article; penalty.
• 48-8-9. Failure by dealer to furnish return under article; penalty.
• 48-8-10. Failure by dealer to keep or to allow inspection of records under article; penalty.
• 48-8-11. Violation of any other provision of article; penalty.
• 48-8-12. Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty.
• 48-8-13. Taxing jurisdiction for mobile telecommunications services.
• 48-8-14. Restrictions on state contracts with nongovernmental vendors filing or refusing to collect sales or use taxes.
• 48-8-15. State sales and use taxes applicable to the liquid propane gas commodity sold and delivered for residential heating; legislative findings; power and duties of commissioner.
• 48-8-16. Ratification of Executive Order on sale of dyed fuel oils.
• 48-8-17. Suspension of the collection of taxes on motor fuels and aviation gasoline; ratification of temporary suspension.
• 48-8-17.1. Ratification of Executive Order on prepaid taxes; suspension of provisions [Repealed].
• 48-8-18. Ratification of Executive Order on pharmaceuticals distributed without cost.
• 48-8-19. Exemption of jet fuel from certain taxes; regulatory authority.

• 48-8-30. Imposition of tax; rates; collection.
• 48-8-31. Tax computation to be carried to third decimal place; rounding.
• 48-8-32. Tax collectable from dealers; rate for retail sales price and purchase price.
• 48-8-33. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
• 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.
• 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.
• 48-8-36. Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer.
• 48-8-37. Violation of Code Section 48-8-36; penalty.
• 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.
• 48-8-39. Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter.
• 48-8-40. Effect of sales from commingled goods when certificate given for portion of goods.
• 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.
• 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.
• 48-8-43. Disposition of taxes collected in excess of 4 percent.
• 48-8-44. Payment of tax when used articles taken as credit on sale of new and used articles.
• 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.
• 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.
• 48-8-47. Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons.
• 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; penalty.
• 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.
• 48-8-49.1. Direct pay permit program.
• 48-8-50. Compensation of dealers for reporting and paying tax; reimbursement deduction.
• 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.
• 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.
• 48-8-53. Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner.
• 48-8-54. Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.
• 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.
• 48-8-56. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection.
• 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.
• 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.
• 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.
• 48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.
• 48-8-61. Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property.
• 48-8-62. Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing.
• 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.
• 48-8-64. Time for assessment.
• 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.
• 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.
• 48-8-67. Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner.
• 48-8-68. Relief from liability in certain circumstances for failure to collect tax at new rate.
• 48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes.
• 48-8-70. Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence.
• 48-8-71. Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.
• 48-8-72. Over-collected sales or use tax.
• 48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
• 48-8-74. Effective date for sales tax rate change.
• 48-8-75. Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances.
• 48-8-76. Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations.
• 48-8-77. Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service.
• 48-8-77.1. Certification of review software by department; relief from liability.

• 48-8-80. "Qualified municipality" defined.
• 48-8-81. Creation of special districts.
• 48-8-82. Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages.
• 48-8-82.1. One-year increase in tax rate [Repealed].
• 48-8-83. Special districts where joint tax to be levied.
• 48-8-83.1. Levying and collection of joint tax to be continued.
• 48-8-84. Resolution by governing authorities of counties and municipalities in special districts imposing tax; time.
• 48-8-85. Referendum election to decide imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
• 48-8-86. Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of resolution to commissioner.
• 48-8-87. Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers' state tax liabilities; compensation of dealers if payments not delinquent; rate.
• 48-8-88. Required information on sales tax returns; purpose.
• 48-8-89. Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing certificates; effect of failure to file; renegotiation of certificate.
• 48-8-89.1. Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax ceases upon failure to file new certificate.
• 48-8-89.2. Distribution of tax proceeds upon qualified municipality ceasing to be qualified.
• 48-8-89.3. Levy of tax in certain special districts; distribution of proceeds to qualified municipality.
• 48-8-90. Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credit.
• 48-8-91. Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; information required on tax bills; effect on tax bills when millage rate is zero.
• 48-8-92. Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
• 48-8-93. Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
• 48-8-94. Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy.
• 48-8-95. Authorization of commissioner to promulgate rules and regulations.
• 48-8-96. Taxation of property in consolidated governments; change in tax rates.

• 48-8-100. Short title.
• 48-8-101. Definitions.
• 48-8-101.1. Equal distribution of homestead option sales and use tax among counties and municipalities.
• 48-8-102. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes.
• 48-8-103. Submission to voters to determine imposition of tax.
• 48-8-104. Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds.
• 48-8-105. Credit of tax against similar taxes collected in other jurisdictions on same property.
• 48-8-106. Submission to voters of question as to whether to discontinue tax.
• 48-8-107. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed.
• 48-8-108. Taxation of building and construction materials.
• 48-8-109. Rules and regulations.

• 48-8-109.1. Short title.
• 48-8-109.2. Referendum on suspension of taxation.
• 48-8-109.3. Creation of special districts; application of tax.
• 48-8-109.4. Role of election superintendent.
• 48-8-109.5. Administration and collection of tax; disbursement of tax.
• 48-8-109.6. Taxation from other jurisdiction; calculations.
• 48-8-109.7. Referendum on discontinuation of taxation; ballot.
• 48-8-109.8. Sales outside of jurisdiction.
• 48-8-109.9. "Building and construction materials" defined; exemption.
• 48-8-109.10. Regulatory authority of commissioner.

• 48-8-109.15. Short title.
• 48-8-109.16. Approval by electorate of sales and use taxes authorized by this part.
• 48-8-109.17. Creation of special districts; imposition of local sales and use tax within special district.
• 48-8-109.18. Petition; call for election; publication of date and purpose of election; ballot question; conduct of election; approval of taxes in referendum election; adoption of resolution.
• 48-8-109.19. Administration and collection of taxes; disbursement of tax proceeds; form to collect ad valorem tax.
• 48-8-109.20. Credit of tax against similar taxes collected in other jurisdictions on same property.
• 48-8-109.21. Referendum election to decide imposition of tax; procedure.
• 48-8-109.22. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed.
• 48-8-109.23. Building and construction materials.
• 48-8-109.24. Rules and regulations.

• 48-8-110. Definitions.
• 48-8-110.1. Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages.
• 48-8-111. Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election.
• 48-8-111.1. Application of part to consolidated government.
• 48-8-112. Effective date of tax; termination of tax; limitation on taxation; continuation of tax.
• 48-8-113. Administration and collection by commissioner; application; deduction to dealers.
• 48-8-114. Sales tax return requirements.
• 48-8-115. Disbursement of tax proceeds.
• 48-8-116. Tax credits.
• 48-8-117. Inapplicability of tax to certain sales of tangible personal property outside taxing county.
• 48-8-118. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials.
• 48-8-119. Promulgation of rules and regulations by commissioner.
• 48-8-120. Effect of other local sales and use taxes on imposition of tax.
• 48-8-121. Use of proceeds; issuance of general obligation debt.
• 48-8-122. Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report.
• 48-8-123. Modification of projects approved by referendum which have become infeasible in connection with county special purpose local option sales and use tax.
• 48-8-124. Enforcement.

• 48-8-140. Authority for and legislative intent of article.
• 48-8-141. Manner of imposition of tax; report; rate.
• 48-8-142. Issuance of general obligation debt in conjunction with tax; required contents of resolution and ballot.
• 48-8-143. Distribution of sales tax for educational purposes.
• 48-8-144. Local charter schools and state chartered special schools as capital outlay project.

• 48-8-160. Short title.
• 48-8-161. Definitions.
• 48-8-162. Authorization to enter Streamlined Sales and Use Tax Agreement with other states.
• 48-8-163. Effect upon other statutory provisions.
• 48-8-164. Purpose.
• 48-8-165. Benefit is to the state; no individual right to challenge or contest application.
• 48-8-166. Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems.
• 48-8-167. Member of Streamlined Sales Tax Governing Board.

• 48-8-200. Definitions.
• 48-8-201. Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate.
• 48-8-202. Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot.
• 48-8-203. Imposition of tax following approval; termination of tax.
• 48-8-204. Administration and collection of tax; deduction.
• 48-8-205. Identification of location of retail establishment when submitting sales and use tax return.
• 48-8-206. Disbursement of proceeds.
• 48-8-207. Payment of tax on personal property in another local tax jurisdiction; collection of difference.
• 48-8-208. No tax on products ordered and delivered outside geographical area of municipality.
• 48-8-209. No tax on construction materials included in bid prior to approval of additional tax.
• 48-8-210. Commissioner authorized to issue rules and regulations.
• 48-8-211. Impact on other taxes.
• 48-8-212. Utilization of tax proceeds by municipality; record keeping; use for general obligation debt.

• 48-8-240. Findings; purpose.
• 48-8-241. Creation of special districts; tax rate.
• 48-8-242. Definitions.
• 48-8-243. Criteria for development of investment list of projects and programs; report; gridlock.

• 48-8-244. Election; ballot.
• 48-8-244.1. Effect of special district levy on state allocation of funds under Code Section 32-5-27.
• 48-8-245. Collection of tax; cessation of tax.
• 48-8-246. Collection and administration of tax by state revenue commissioner.
• 48-8-247. Remittance of taxes.
• 48-8-248. Disbursement of proceeds.
• 48-8-249. Use of proceeds within special district exclusively for projects on approved investment list; contracts.
• 48-8-250. Report.
• 48-8-251. Citizens Review Panel; membership; vacancy; recommendations; report.
• 48-8-252. Tax paid in another jurisdiction.
• 48-8-253. Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
• 48-8-254. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials.
• 48-8-255. Authority to promulgate rules and regulations.
• 48-8-256. Special district tax not subject to allocation or balancing of state and federal funds.

• 48-8-260. Definitions.
• 48-8-261. Creation of special districts; imposition of taxes.
• 48-8-262. Notice; agreement memorializing levy and rate of tax; rate; resolution required.
• 48-8-263. Ballot question; expenses of election; resubmission of question; general obligation debt.
• 48-8-264. Timing of tax.
• 48-8-265. Administration and collection of tax.
• 48-8-266. Required information on sales tax return.
• 48-8-267. Procedure for disbursement of proceeds from taxation.
• 48-8-268. Impact of tax upon other funding and budgeting considerations.
• 48-8-269. Exemption from taxation.
• 48-8-269.1. Credit for other taxes paid in calculating taxes due.
• 48-8-269.2. Delivery outside of geographical area.
• 48-8-269.3. Commissioner's authority to promulgate rules and regulations.
• 48-8-269.4. Impact on other taxes.
• 48-8-269.5. Accounting required; record-keeping requirements.
• 48-8-269.6. Annual publication of report.

• 48-8-269.7. Levy of a tax for transportation purposes in metropolitan county special districts.
• 48-8-269.8. Part of metropolitan county special district outside boundaries of metropolitan municipality special district.
• 48-8-269.9. Ballot measure.
• 48-8-269.10. Procedures, conditions, and limitations for imposition of tax.
• 48-8-269.11. Administration and collection by commissioner.
• 48-8-269.12. Remission of taxes collected; location of each retail establishment.
• 48-8-269.13. Disbursement of proceeds.
• 48-8-269.14. Allocation or balancing of state and federal funds.
• 48-8-269.15. Tax imposed.
• 48-8-269.16. Credit for taxes paid in another tax jurisdiction.
• 48-8-269.17. No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
• 48-8-269.18. Rules and regulations.
• 48-8-269.19. Tax authorized in addition to other local sales and use taxes.
• 48-8-269.20. Proceeds to be used exclusively for transportation purposes; general obligation debt; intergovernmental agreement; resolution.
• 48-8-269.21. Publication of nontechnical report showing costs and expenditures for each purpose for which tax imposed.

• 48-8-269.22. Creation of 159 special districts conterminous with geographical boundary of each county; applicability.
• 48-8-269.23. Transportation special purpose local option sales and use tax.
• 48-8-269.24. Ballot measure.
• 48-8-269.25. Procedures, conditions, and limitations for imposition of tax.
• 48-8-269.26. Administration and collection by commissioner.
• 48-8-269.27. Remission of taxes collected; location of each retail establishment.
• 48-8-269.28. Disbursement of tax proceeds.
• 48-8-269.29. Allocation or balancing of state and federal funds.
• 48-8-269.30. Tax imposed.
• 48-8-269.31. Credit for taxes paid in another tax jurisdiction.
• 48-8-269.32. No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
• 48-8-269.33. Rules and regulations.
• 48-8-269.34. Tax authorized in addition to other local sales and use taxes.
• 48-8-269.35. Proceeds to be used exclusively for transportation purposes; general obligation debt; resolution.
• 48-8-269.36. Publication of nontechnical report showing costs and expenditures for each purpose for which tax imposed.

G

ENERAL PROVISIONS

• 48-8-269.40. Definitions.
• 48-8-269.41. Transit special purpose local option sales and use tax.
• 48-8-269.42. Referendum on taxes; impact of passage of resolution.

• 48-8-269.43. Notice for the referendum; meeting; requirements for intergovernmental agreements; requirements for resolutions; unanimous approval.
• 48-8-269.44. Ballot language; conduct of election; impact of approval or rejection of question.

• 48-8-269.45. Notice to local officials; approval or denial of projects; requirements for resolution.
• 48-8-269.46. Ballot form for imposition of tax for transit projects; conduct of election; impact of approval or rejection of question.

• 48-8-269.47. Tax rate; procedure for imposition of tax.
• 48-8-269.48. Administration and collection of tax.
• 48-8-269.49. Sales tax return; requirements.
• 48-8-269.50. Disbursement of proceeds.
• 48-8-269.51. Allocation or balancing of funds.
• 48-8-269.52. Exemption from taxation.
• 48-8-269.53. Tax credits.
• 48-8-269.54. Purchases outside geographical area.
• 48-8-269.55. Regulatory authority.
• 48-8-269.56. Provisions create additional tax.
• 48-8-269.57. Exclusive use of tax proceeds; audits; payment of debt.
• 48-8-269.58. Annual reporting to public via newspaper.

• 48-8-270. Short title.
• 48-8-271. Definitions.
• 48-8-272. Purpose of article; legislative findings.
• 48-8-273. Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations.
• 48-8-274. Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval.
• 48-8-275. Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements.
• 48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.
• 48-8-277. Transfer of rights, duties, and obligations to successor company.
• 48-8-278. Article inapplicable to sales tax levied for educational purposes [Repealed].

- Excise taxes for importation, and manufacture of distilled spirits, § 3-4-60 et seq.

- Ga. L. 2008, p. 889, § 1, sought to enact Article 5 of Chapter 8 of this title, consisting of Code Sections 48-8-220 and 48-8-221, regarding additional funding sources for transportation. Section 3 of that Act provided that Article 5 would have become effective January 1, 2009, but only upon ratification at the November, 2008, state-wide general election of a resolution amending the Constitution authorizing such funding. No such resolution was adopted by the General Assembly and, consequently, the referendum did not occur and Article 5 was not given effect.

- For annual survey article on local government law, see 50 Mercer L. Rev. 263 (1998). For annual survey of local government law, see 56 Mercer L. Rev. 351 (2004). For article, "Curing the Structural Defect in State Tax Systems: Expanding the Tax Base to Include Services," see 61 Mercer L. Rev. 491 (2010).

RESEARCH REFERENCES

ALR.

- Retailer's or buyer's defenses against exaction of penalties for failure to file, or deficiency in, state or local sales tax return, 20 A.L.R.4th 952.

State or local sales, use, or privilege tax on sales of, or revenues from sales of, advertising space or services, 40 A.L.R.4th 1114.

ARTICLE 1 STATE SALES AND USE TAX

Administrative Rules and Regulations.

- Administrative rules and regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Sales and Use Tax Division, Chapter 560-12-1.

Forms (Forms applicable to sales and use tax), Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Sales and Use Tax Division, Chapter 560-12-3.

Special county tax, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Sales and Use Tax Division, Chapter 560-12-6.

- For article, "The Scope and Effect of the Georgia Retail Sales and Use Tax, Its Weaknesses and Needed Changes," see 17 Ga. B. J. 319 (1955). For article, "Georgia Retailers' and Consumers' Sales and Use Tax Act," see 9 Ga. St. B. J. 37 (1972). For article, "Georgia Sales and Use Tax From Viewpoint of Practicing Attorney," see 9 Ga. St. B. J. 45 (1972). For note, "The State Retail Sales Tax: A Critical Re-Examination of Underlying Policy," see 1 Ga. L. Rev. 503 (1967). For comment on Colonial Stores v. Undercofler, 223 Ga. 105, 153 S.E.2d 549 (1967), see 4 Ga. St. B. J. 132 (1967).

JUDICIAL DECISIONS

Distinction between sales within and outside state comports with equal protection requirements.

- Distinction made by Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) as to sales for resale or for shipment out of the state and those made other than for resale and for delivery within the state for storage are valid classifications and do not violate the equal protection provisions of the federal and state constitutions. Orkin Exterminating Co. v. Blackmon, 229 Ga. 146, 190 S.E.2d 43 (1972).

- Nothing in Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) indicates any intention on the part of the legislature to differentiate between legal and illegal sales, and the law's general language should not be limited to legal sales only merely because the law does not specifically tax illegal sales by referring to those sales as such. Undercofler v. VFW Post 4625, 110 Ga. App. 711, 139 S.E.2d 776 (1964), later appeal, 112 Ga. App. 27, 143 S.E.2d 684 (1965).

Georgia's sales tax collection procedures do not amount to a denial of due process of law although a hearing is not provided for the taxpayer prior to the taxpayer either having to post a bond or pay the tax. Gainesville-Hall County Economic Opportunity Org., Inc. v. Blackmon, 233 Ga. 507, 212 S.E.2d 341 (1975).

- Failure to give notice and an opportunity to be heard prior to issuance of a tax fi. fa. and a subsequent levy on back accounts does not violate the due process clause of the Fourteenth Amendment because seizure of property by the government for the collection of taxes constitutes one of those extraordinary situations justifying postponement of notice and hearing until after the property has been seized. Fowler v. Strickland, 243 Ga. 30, 252 S.E.2d 459 (1979), cert. denied, 444 U.S. 827, 100 S. Ct. 53, 62 L. Ed. 2d 35 (1979).

- Purpose of Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) is to bring about payment of taxes to and receipt of taxes by the State of Georgia. Drake v. Thyer Mfg. Corp., 105 Ga. App. 20, 123 S.E.2d 457 (1961).

- Ga. L. 1978, p. 309 deals only with retail sales and with means to preclude avoidance of the tax by provisions for a use tax when enforcement directly against the retail sale is not practicable. Law Lincoln Mercury, Inc. v. Strickland, 246 Ga. 237, 271 S.E.2d 152 (1980).

- In the context of Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48), the words "user" and "consumer" are synonymous. J.W. Meadors & Co. v. State, 89 Ga. App. 583, 80 S.E.2d 86 (1954).

Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) is designed to tax sales at retail. Superior Type, Inc. v. Williams, 98 Ga. App. 89, 105 S.E.2d 14 (1958).

- Tax imposed by Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) is on the retailer for the privilege and license of engaging in the retail business in this state. Oxford v. J.D. Jewell, Inc., 215 Ga. 616, 112 S.E.2d 601 (1960).

- Intent and purpose of the General Assembly in Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) taken as a whole is to levy the tax against the dealer. The responsibility of collecting the tax on each sale from the purchaser and remitting to the commissioner is solely upon the dealer; if the dealer fails to collect the tax from the purchaser the dealer has to pay the tax. Williams v. Bear's Den, Inc., 214 Ga. 240, 104 S.E.2d 230 (1958).

- When a retail dealer has collected the tax from the customers under Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48), the dealer's duty or obligation to the state is not that of an agent, liable only for the use of ordinary care in the safeguarding and remittance of such taxes; the dealer is liable as a taxpayer since under the statute, the tax is levied upon the dealer and not against the customer. Williams v. Bear's Den, Inc., 214 Ga. 240, 104 S.E.2d 230 (1958).

- Retail sales are used solely as a measure of the retailer's liability. Oxford v. J.D. Jewell, Inc., 215 Ga. 616, 112 S.E.2d 601 (1960).

- While the retailer is required as far as practicable to collect the tax from the consumer, the retailer's failure or inability to collect does not relieve the retailer from paying the tax. Oxford v. J.D. Jewell, Inc., 215 Ga. 616, 112 S.E.2d 601 (1960).

- Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) is noted for the fact that the law is all-inclusive, covering everything from the cradle to the grave. Exemptions are the rare exception. Oxford v. J.D. Jewell, Inc., 215 Ga. 616, 112 S.E.2d 601 (1960).

Uniformity in taxation does not mean universality. Blackmon v. Cobb County-Marietta Water Auth., 126 Ga. App. 459, 191 S.E.2d 128 (1972).

Property in the hands of a trustee in bankruptcy is not thereby exempt from state and local taxes, absent a clear expression from Congress to the contrary. Blackmon v. Nichols, 494 F.2d 1179 (5th Cir. 1974).

Cited in Wheeler v. Strickland, 248 Ga. 85, 281 S.E.2d 556 (1981).

ANALYSIS

• In General
• Taxation of Particular Persons and Entities
• Taxation of Particular Sales and Uses

In General

Tax applies to all consensual or contractual agreements for consideration.

- Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) is designed to reach consensual or contractual agreements, however effected, for the transfer of property for a consideration. 1971 Op. Att'y Gen. No. 71-145.

There is no sales or use tax on a gift of tangible personal property. However, if there is consideration, whether in the form of money or not, for the transfer of title or possession of tangible personal property, the transaction is taxable. 1963-65 Op. Att'y Gen. p. 62.

When one commodity is traded in on another commodity, the sales are separate and distinct and thus a tax upon both, unless one is for resale. 1950-51 Op. Att'y Gen. p. 418.

When old equipment is traded in on new equipment of like kind, the sales tax applies on the difference. 1950-51 Op. Att'y Gen. p. 418.

Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) does not tax any bona fide interstate commerce. 1950-51 Op. Att'y Gen. p. 400; 1960-61 Op. Att'y Gen. p. 542.

- Relating to the applicability of Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) to sales in interstate commerce, the use of the term "delivery" is generally used in the sense of a transfer of possession. 1963-65 Op. Att'y Gen. p. 67.

- Regardless of where or when the parties intend title to pass, a taxable event takes place when possession or title is transferred in this state. Of course, if both title and possession are transferred outside the state, no taxable event occurs in Georgia to which the tax would apply. 1963-65 Op. Att'y Gen. p. 67.

- Reading of Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) as a whole shows that the law contemplates the imposition of two separate and distinct obligations: (1) an obligation to collect the tax imposed upon sellers regularly engaged in selling tangible personal property as an occupational and privilege tax; and (2) an obligation upon the purchaser, user, or consumer to pay the tax. 1954-56 Op. Att'y Gen. p. 855.

- One who makes a casual and isolated sale and who is not engaged in the business of selling tangible personal property is not responsible to collect the sales tax thereon. 1954-56 Op. Att'y Gen. p. 837.

- 1962 Op. Att'y Gen. p. 542.

For discussion of exemptions to Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48), see 1952-53 Op. Att'y Gen. p. 232.

Taxation of Particular Persons and Entities

Exemption of purchases necessary to operation and maintenance of Jekyll Island's facilities.

- Since the purchase of tangible personal property is an activity necessary to the operation and maintenance of the authority's buildings, sales of such property to the authority are exempt to the extent that the sales are made for the purposes of carrying on the operation and maintenance of its buildings. 1963-65 Op. Att'y Gen. p. 287.

Georgia Ports Authority is not exempt from paying sales tax on the purchase of supplies and equipment. 1950-51 Op. Att'y Gen. p. 409.

- If the Georgia Ports Authority sells tangible personal property or services, then the authority must register, collect, and remit to the commissioner taxes due under Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48). 1950-51 Op. Att'y Gen. p. 409.

American National Red Cross is not liable for the payment of sales tax. 1950-51 Op. Att'y Gen. p. 419.

Federal Savings and Loan Associations created under Title 12 of the United States Code are not exempt. 1950-51 Op. Att'y Gen. p. 399.

National Farm Loan Associations created under Title 12 of the United States Code are exempt. 1950-51 Op. Att'y Gen. p. 398.

- Ga. L. 1974, p. 705, § 1, being later in time than Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48), will exempt purchases of credit unions from the taxes imposed by the law. 1974 Op. Att'y Gen. No. 74-136.

- When the organization is not registered with the commissioner as a dealer, one who sells to the organization must collect the tax. 1971 Op. Att'y Gen. No. U71-143.

Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) does not exempt sales by nonprofit corporations. 1972 Op. Att'y Gen. No. U72-109.

Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) contains no exemption as to purchases by churches. 1971 Op. Att'y Gen. No. U71-67.

- Soldiers' and Sailors' Civil Relief Act of 1940, 50 U.S.C. App. § 501 et seq., does not prohibit a general sales and use tax charged against military personnel. 1969 Op. Att'y Gen. No. 69-284.

- Fact that a service personnel is in this state because of military duty and maintains no residence here is immaterial in the determination of liability. The tax is not determined by residence or domicile in this state, but applies to residents and nonresidents alike, and to civilians and service personnel alike. 1958-59 Op. Att'y Gen. p. 385.

Warehousing is a service not taxable under Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48). 1950-51 Op. Att'y Gen. p. 409.

Contractors on state construction jobs are required to pay sales tax on all materials used. 1950-51 Op. Att'y Gen. p. 409.

Consumer of fuel oil and kerosene used for curing tobacco must pay sales tax. 1950-51 Op. Att'y Gen. p. 411.

Sale of materials used in church construction is subject to the tax imposed by Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48). 1972 Op. Att'y Gen. No. U72-96.

Charges for a meal served by a church is subject to sales tax. 1950-51 Op. Att'y Gen. p. 420.

State sales tax should be computed upon the sale of liquor or beer before the application of state and city excise taxes. 1952-53 Op. Att'y Gen. p. 231.

Imposition of tax on that portion of the purchase price of gasoline which is for federal gas tax and state motor fuel tax is not a tax on a tax. 1969 Op. Att'y Gen. No. 69-234.

Sales tax must be collected on the service of mixing concrete since it is one of fabrication. 1950-51 Op. Att'y Gen. p. 418.

Sales tax applies to sheriff's sales and other forced sales, including condemnation. 1950-51 Op. Att'y Gen. p. 422.

Sheriffs who purchase food for prisoners out of their own funds are required to pay sales tax. 1950-51 Op. Att'y Gen. p. 422.

Sales tax applies to the acquisition of equipment and furniture to be used in hotel rooms. 1950-51 Op. Att'y Gen. p. 421.

- Hotels, restaurants, and motor courts sell services and are themselves consumers of linens. Such linens are not purchased by them for resale, and they should pay the sales tax thereon. 1950-51 Op. Att'y Gen. p. 421.

Hotel operators in this state should pay sales tax on linens rented to them by out-of-state linen service companies. 1950-51 Op. Att'y Gen. p. 421.

Sale of soft drinks through vending machines is taxable. 1950-51 Op. Att'y Gen. p. 421.

- Rental charge made by a concern renting automobiles to individuals to be operated as taxicabs is taxable. 1950-51 Op. Att'y Gen. p. 423.

Taxicab fares and sales of tangible personal property on military reservations are subject to sales tax. 1954-56 Op. Att'y Gen. p. 857.

Operators of rental car services must pay sales tax on gasoline, tires, and other items used in their operation. 1950-51 Op. Att'y Gen. p. 423.

No sales tax on compensation paid to gasoline dealers for loss of stock in storage. 1950-51 Op. Att'y Gen. p. 405.

Common carrier does not have to pay a sales tax based on the compensation paid for loss or damage of property in the carrier's possession. 1950-51 Op. Att'y Gen. p. 405.

Retail sale of antique motor vehicles is taxable. 1969 Op. Att'y Gen. No. 69-386.

Foreclosure sales conducted by the Small Business Administration through an auctioneer are subject to Georgia sales tax. 1976 Op. Att'y Gen. No. 76-39.

Vending machine companies operating on federal areas are liable for collection of the state sales tax. 1952-53 Op. Att'y Gen. p. 243.

Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) is applicable to sale of admission tickets to ball games sponsored by Georgia schools. 1960-61 Op. Att'y Gen. p. 544.

Electrical energy and fuel oil used for producing high temperatures in the operation of brick kilns and molding machinery are taxable. 1950-51 Op. Att'y Gen. p. 416.

Charge by a city for the installation of a water meter is not taxable, if the city retains title to the meter. 1950-51 Op. Att'y Gen. p. 407.

Sale of surplus property by a city is taxable, unless to a branch of government or for resale. 1950-51 Op. Att'y Gen. p. 407.

- Although the statutory foundation for the state Medicaid program refers to a "cost" incurred for medical assistance to an individual for which payments are made "on his behalf," 42 U.S.C. §§ 1396, 1396d, the terms do not purport to establish a contractual relationship within the scope of Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) between the recipient and pharmacist, or the recipient and the state. Rather, the terms are meant to fix the conditions on which the state will act. Thus, there is no contractual transfer of property for a consideration within the meaning of the tax statute. 1971 Op. Att'y Gen. No. 71-145.

Under the Medicaid programs the relationship between the pharmacist and the state, and whatever state "obligation" to pay that may result therefrom, simply does not fit into the concepts underlying the sales tax. 1971 Op. Att'y Gen. No. 71-145.

Persons admitted to swimming pools, golf courses, and furnished rooms in a hotel are purchasers within the contemplation of Ga. L. 1951, p. 360. 1963-65 Op. Att'y Gen. p. 745.

When teachers collect voluntary contributions from pupils for the purchase of educational supplies, such purchases, although made by an agency of the state and the local political subdivisions in which it is located, are subject to sales tax. 1963-65 Op. Att'y Gen. p. 23.

- Ga. L. 1937, p. 708, § 10 and the obvious relationship of the Council of State Governments to the Georgia Commission on Interstate Cooperation and its work, indicate the legislative intent that the council's work be viewed as governmental at the state level. Accordingly, its property is in the nature of public property, and its purchases of tangible personal property and services under Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) are the equivalent of purchases by the state. 1972 Op. Att'y Gen. No. 72-20.

RESEARCH REFERENCES

ALR.

- Validity of so-called "sales tax," 89 A.L.R. 1432; 110 A.L.R. 1485; 117 A.L.R. 486; 128 A.L.R. 893.

Rights as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 93 A.L.R. 1485; 119 A.L.R. 542.

Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 A.L.R. 597.

Constitutionality, construction, and application of general use tax or other compensating tax designed to complement state sales tax, 129 A.L.R. 222; 153 A.L.R. 609.

Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011.

Deductibility of other taxes or fees in computing excise or license taxes, 148 A.L.R. 263; 174 A.L.R. 1263.

Municipality as subject to state license or excise taxes, 159 A.L.R. 365.

Sale of building materials, supplies, or fixtures to contractor, or his use thereof in construction or repairs, as sale at retail within tax statute or ordinance, 163 A.L.R. 276; 171 A.L.R. 697.

Sales tax on parts, repairs, or constituents used in repair of article, 11 A.L.R.2d 926.

Use tax on property purchased by nonresident in another state, 41 A.L.R.2d 535.

Federal retail luxury or other excise tax as includable in amount on which state sales or use tax is computed, 43 A.L.R.2d 862.

Redemption of trading stamps or the like for merchandise as sale at retail within taxing statute, 80 A.L.R.2d 1221.

Retailer's or buyer's defenses against exaction of penalties for failure to file, or deficiency in, state or local sales tax return, 20 A.L.R.4th 952.

State or local sales, use, or privilege tax on sales of, or revenues from sales of, advertising space or services, 40 A.L.R.4th 1114.