Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 8 - SALES AND USE TAXESArticle 1 - STATE SALES AND USE TAX
Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
Section 48-8-33 - Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions

Ga. Code § 48-8-33

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-8-33 - Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions

Notwithstanding any exemption from taxes which a dealer enjoys under the Constitution or laws of this state, any other state, or the United States, the dealer shall collect the tax imposed by this article from the purchaser or consumer and shall pay the tax over to the commissioner as provided by law.

OCGA § 48-8-33