§ 48-8-70. Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller’s Due Diligence
If a nine-digit ZIP Code designation is not available for a street address or if a seller or certified service provider is unable to determine the nine-digit ZIP Code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or certified service provider may apply the rate for the five-digit […]
§ 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
If any dealer required to make and file a return under this article fails to submit the return within the time required or submits a return which is false or fraudulent in that it contains statements which differ from the true gross sales, purchases, leases, or rentals taxable under this article or otherwise fails to […]
§ 48-8-56. Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection
The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, […]
§ 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
The commissioner may require any dealer whom the commissioner finds, after notice and the opportunity for a hearing, to have been chronically delinquent or chronically in default under this article to execute and file with the commissioner a good and valid bond with a surety company authorized to do business in this state, or may […]
§ 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
As used in this subsection, the term “return allowance” means the amount of the sales price or purchase price refunded by the dealer to the purchaser in cash or credit. No credit shall be allowed to the dealer under this subsection for taxes collected by such dealer from the purchaser unless the taxes collected have […]
§ 48-8-59. Dealer’s Certificate of Registration; One License for All Operations of Single Business in State; Application for Certificate; Conditions for Valid Certificate; Renewal Fee After Revocation or Suspension of Certificate
Every person desiring to engage in or conduct business as a seller or dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business. Each person whose business extends into more than one county shall be required to secure only one certificate of registration under […]
§ 48-8-60. Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty
It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked. Each officer of a corporation which engages in business in violation of subsection (a) of this Code […]
§ 48-8-61. Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property
Dealers who import or cause to be imported tangible personal property from other states or foreign countries for use or consumption or for storage for use or consumption in this state, if not already registered as dealers under Code Section 48-8-59, shall at the time and in the manner required by rules and regulations of […]
§ 48-8-62. Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing
Whenever any person fails to comply with any provision of this article or with any rule or regulation of the commissioner relating to this article, the commissioner, upon hearing, after giving the person ten days’ notice in writing specifying the time and place of hearing and requiring him to show cause why his certificate of […]
§ 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
As used in this Code section, the term “nonresident subcontractor” means a person who does not have a bona fide place of business in Georgia through the maintaining of a permanent domicile or business facility engaged in contracting real property work and who contracts with a prime or general contractor to perform all or any […]