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2022 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
Universal Citation:
GA Code § 48-13-110 (2022)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
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As used in this article, the term:
- “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.
- “Energy” has the same meaning as in Code Section 48-8-3.2.
- “Local sales and use tax” means any of the following:
- The county special purpose local option sales and use tax under Part 1 of Article 3 of Chapter 8 of this title;
- The joint county and municipal sales and use tax under Article 2 of Chapter 8 of this title;
- The homestead option sales and use tax under Article 2A of Chapter 8 of this title;
- 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
- The water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title.
- “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.
History. Code 1981, § 48-13-110 , enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2013, p. 787, § 1/HB 250.
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