2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278)
Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36)
Part 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6)
Section 48-8-269.1 - Credit for tax paid in another jurisdiction

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the tax due under this part, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this part. The commissioner may require such proof of payment in another local tax jurisdiction as he or she deems necessary and proper. No credit shall be granted, however, against the tax under this part for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the county or in a special district which includes the county.

Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.

Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.

Added by 2015 Ga. Laws 46,§ 7-5, eff. 7/1/2015.