§ 48-8-160. Short Title
This article shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act.” History. Code 1981, § 48-8-160 , enacted by Ga. L. 2004, p. 410, § 8.
§ 48-8-161. Definitions
As used in this article, the term: “Agent” means a person appointed by a seller to represent the seller before the member states. “Agreement” means the Streamlined Sales and Use Tax Agreement. “Certified automated system” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each […]
§ 48-8-162. Authorization to Enter Streamlined Sales and Use Tax Agreement With Other States
The department is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is […]
§ 48-8-163. Effect Upon Other Statutory Provisions
No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, […]
§ 48-8-164. Purpose
The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. […]
§ 48-8-165. Benefit Is to the State; No Individual Right to Challenge or Contest Application
The agreement authorized by this article binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other […]
§ 48-8-166. Certified Service Provider as Agent of Seller; Responsibility for Proper Functioning of Automated Systems; Failure to Meet Performance Standards by Sellers of Proprietary Systems
A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the […]
§ 48-8-167. Member of Streamlined Sales Tax Governing Board
The Georgia members of the Streamlined Sales Tax Governing Board shall be a member of the House of Representatives appointed by the Speaker of the House of Representatives, a member of the Senate appointed by the President Pro Tempore of the Senate, and a designee of the commissioner. History. Code 1981, § 48-8-167 , enacted […]