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2018 Georgia Code 48-8-90 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-90 Case Law from Google Scholar Amendments to OCGA 48-8-90

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 2 JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)

48-8-90. Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credit.

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this article, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this article. The commissioner may require such proof of payment in another local tax jurisdiction as he deems necessary and proper. No credit shall be granted, however, against the tax imposed under this article for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the special district or in the county which is conterminous with the special district; and taxes so paid in another jurisdiction shall be credited first against the tax levied under this article and then against the tax levied under Article 3 of this chapter, if applicable.

(Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4614, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4612, enacted by Ga. L. 1979, p. 446, § 2; Ga. L. 1985, p. 232, § 2; Ga. L. 2013, p. 141, § 48/HB 79.)

JUDICIAL DECISIONS

Cited in C.W. Matthews Contracting Co. v. Collins, 265 Ga. 448, 457 S.E.2d 171 (1995).

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 125, 129.

Cases Citing O.C.G.A. § 48-8-90

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C. W. Matthews Contracting Co. v. Collins, 265 Ga. 448 (Ga. 1995).

Published | Supreme Court of Georgia | May 15, 1995 | 457 S.E.2d 171

...Bowers, Attorney General, David A. Runnion, Daniel M. Formby, Senior Assistant Attorneys General, for appellee. Bruce L. Bromberg, Walter E. Sumner, Susan M. Pruett, James F. Grubiak, amici curiae. *450Further, the trial court directly contradicted OCGA § 48-8-90. Under the trial court’s interpretation, only the county where the taxpayer purchased the subject property could ever impose a local option tax, because the state would assess the one-time state sales and use tax in that county alone. Section 48-8-90, however, clearly contemplates that more than one local taxing jurisdiction may impose a local option tax by permitting a taxpayer to credit the amount of local option tax paid in one jurisdiction against the subsequent imposition of a local option tax on that same property by another jurisdiction.9 2....
...[Cit.]” Id. at 542.) Article 1 provides relevant definitions, OCGA § 48-8-2, and sets forth the time for assessment, OCGA § 48-8-64. OCGA § 48-8-82. See OCGA §§ 48-8-3 (l)-(55); 48-8-4; 48-8-5. See OCGA § 48-8-3.1. The credit provided by § 48-8-90 does not affect Matthews’s tax liability in this case because Matthews paid no local option tax in Cobb County. See C....