Ga. Comp. R. & Regs. 560-12-7-.07
Where an Educational Local Option Tax has been paid with respect to tangible personal property by the purchaser, either in another taxing district within the State or in a taxing jurisdiction outside the State, and where the purpose and intent of the tax are similar to the tax authorized to be imposed by the Educational Local Option Tax Act, said tax may be credited against the tax authorized to be imposed by the Educational Local Option Tax Act upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due, as authorized to be imposed by the Educational Local Option Tax Act, the purchaser shall pay an amount equal to the difference between the amount so paid in the other taxing district, or in such taxing jurisdiction outside the State, and the amount due as authorized to be imposed by the Educational Local Option Tax Act. The State Revenue Commissioner may require proof of payment in another taxing district in this State, or in a taxing jurisdiction outside the State, as is deemed to be necessary and proper.
Ga. Comp. R. & Regs. R. 560-12-7-.07
O.C.G.A. Secs. 48-2-12, 48-8-141.