2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 1 - State Sales and Use Tax
Part 1 - General Provisions
§ 48-8-1. Intent of Article With Respect to Taxation of Tangible Personal Property and Services; Constitutional and Other Exemptions
It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article.
(Ga. L. 1951, p. 360, § 4; Ga. L. 1965, p. 13, § 2; Code 1933, § 91A-4506, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 93.)
Law reviews.- For article, "Clarification Needed in Georgia Retail Sales and Use Tax Statute," see 41 Mercer L. Rev. 1 (1989).
JUDICIAL DECISIONS
Tax on receipts derived from use of leased vehicle in interstate commerce.
- Imposition of sales tax on that part of lease receipts derived from use of a leased vehicle in interstate commerce does not constitute a burden on interstate commerce and is therefore not within the exemption created by this section, which provides that it is not the intention of Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) to levy a tax on bona fide interstate commerce. Oxford v. Blankenship, 106 Ga. App. 546, 127 S.E.2d 706 (1962).
OPINIONS OF THE ATTORNEY GENERAL
Taxation of trucks leased in state.
- Any person or company engaged in the business of leasing trucks in this state has an obligation under Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) to pay tax on the gross proceeds to the commissioner and to pass the tax on to the lessee as an additional charge. The fact that the lessee may use a leased truck partially or exclusively in interstate hauls is immaterial so long as the first use under the rental contract is within this state. 1957 Op. Att'y Gen. p. 321.
Exemption of property used, consumed exclusively outside state.- Construing Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48), purchases made in this state of tangible personal property to be used or consumed or stored exclusively outside this state are not subject to the tax imposed by Ga. L. 1951, p. 360, and dealers are not required to collect the tax from such purchasers. 1954-56 Op. Att'y Gen. p. 865.
RESEARCH REFERENCES
Am. Jur. 2d.
- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 62, 134.
ALR.- Eyeglasses or other optical accessories as subject to sales or use tax, 14 A.L.R.4th 1370.
