§ 48-8-71. Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments
Sellers and certified service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state on state and local tax rates, local boundaries, and taxing jurisdiction assignments. History. Code 1981, § 48-8-71 […]
§ 48-8-72. Over-Collected Sales or Use Tax
A cause of action against a seller for over-collected sales or use taxes does not accrue until a purchaser has provided written notice to the seller and the seller has had 60 days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request. In connection with […]
§ 48-8-73. Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State
A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix. History. Code 1981, § 48-8-73 , enacted by Ga. L. 2010, p. […]
§ 48-8-74. Effective Date for Sales Tax Rate Change
The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows: For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and For a rate decrease, the new […]
§ 48-8-75. Purchaser’s Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances
A purchaser shall be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax if: A purchaser’s seller or certified service provider relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by this state; A […]
§ 48-8-76. Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations
A seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the Streamlined Sales and Use Tax Agreement is relieved from the obligation to remit uncollected sales tax provided the seller was not so registered in […]
§ 48-8-77. Sourcing; Definitions; Sales of Advertising and Promotional Direct Mail and Other Direct Mail; Sales of Telecommunications Service
This Code section shall not be construed to impose sales and use tax on any tangible personal property or service which was not subject to such tax prior to January 1, 2011. The retail sale, excluding lease or rental, of a product shall be sourced as follows: When the product is received by the purchaser […]
§ 48-8-77.1. Certification of Review Software by Department; Relief From Liability
For purposes of this Code section, the definitions as provided in Code Section 48-8-161 shall apply. The department shall review software submitted to the Streamlined Sales Tax Governing Board for certification as a Certified Automated System under Section 501 of the Streamlined Sales and Use Tax Agreement. Such review shall include a review to determine […]
§ 48-8-78. Freight and Logistics Projects Defined; Use of Appropriated Funds; Lack of Funding; Accounting
For purposes of this Code section, the term “freight and logistics projects” means any project for capital construction and maintenance on freight rail assets owned or leased by a common carrier regulated by the United States Surface Transportation Board and found to be an expenditure of ample consideration for a substantial public benefit pursuant to […]
§ 48-8-53. Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner
Each wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether the sales are for cash or on terms of credit. The record shall contain the name and address of the purchaser, the date of the purchase, the article purchased, and the […]