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2018 Georgia Code 48-8-1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-1 Case Law from Google Scholar Amendments to OCGA 48-8-1

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 1 STATE SALES AND USE TAX

48-8-1. Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.

It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of tangible personal property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article.

(Ga. L. 1951, p. 360, § 4; Ga. L. 1965, p. 13, § 2; Code 1933, § 91A-4506, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 93.)

Law reviews.

- For article, "Clarification Needed in Georgia Retail Sales and Use Tax Statute," see 41 Mercer L. Rev. 1 (1989).

JUDICIAL DECISIONS

Tax on receipts derived from use of leased vehicle in interstate commerce.

- Imposition of sales tax on that part of lease receipts derived from use of a leased vehicle in interstate commerce does not constitute a burden on interstate commerce and is therefore not within the exemption created by this section, which provides that it is not the intention of Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) to levy a tax on bona fide interstate commerce. Oxford v. Blankenship, 106 Ga. App. 546, 127 S.E.2d 706 (1962).

OPINIONS OF THE ATTORNEY GENERAL

Taxation of trucks leased in state.

- Any person or company engaged in the business of leasing trucks in this state has an obligation under Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48) to pay tax on the gross proceeds to the commissioner and to pass the tax on to the lessee as an additional charge. The fact that the lessee may use a leased truck partially or exclusively in interstate hauls is immaterial so long as the first use under the rental contract is within this state. 1957 Op. Att'y Gen. p. 321.

Exemption of property used, consumed exclusively outside state.

- Construing Ga. L. 1951, p. 360 (see now O.C.G.A. Art. 1, Ch. 8, T. 48), purchases made in this state of tangible personal property to be used or consumed or stored exclusively outside this state are not subject to the tax imposed by Ga. L. 1951, p. 360, and dealers are not required to collect the tax from such purchasers. 1954-56 Op. Att'y Gen. p. 865.

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 62, 134.

ALR.

- Eyeglasses or other optical accessories as subject to sales or use tax, 14 A.L.R.4th 1370.

Cases Citing O.C.G.A. § 48-8-1

Total Results: 4  |  Sort by: Relevance  |  Newest First

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Charter Med. Infomation Servs., Inc. v. Collins, 470 S.E.2d 655 (Ga. 1996).

Cited 3 times | Published | Supreme Court of Georgia | May 28, 1996 | 266 Ga. 720, 96 Fulton County D. Rep. 1997

...Accordingly, the assessment must be set aside and Charter is entitled to summary judgment. Judgment reversed. All the Justices concur. NOTES [1] The demand was made pursuant to OCGA § 48-8-30(a) of the Georgia Retailers' and Consumers' Sales and Use Tax Act, as amended, OCGA § 48-8-1 et seq....
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Strickland v. W. E. Ross & Sons, Inc., 251 Ga. 324 (Ga. 1983).

Cited 3 times | Published | Supreme Court of Georgia | Jul 7, 1983 | 304 S.E.2d 719

...ustrial materials into articles of tangible personal property for sale,” OCGA § 48-8-39 (b) (Code Ann. § 91A-4508). The Department of Revenue has defined three pertinent classes of taxpayer pursuant to the Sales and Use Tax Act codified at OCGA § 48-8-1 et seq....
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Funvestment Grp., LLC v. Crittenden, 317 Ga. 288 (Ga. 2023).

Cited 2 times | Published | Supreme Court of Georgia | Sep 19, 2023

...See OCGA § 50-27-70 (a).4 (b) Sales and use tax In 1951, the General Assembly enacted the “Retailers’ and Consumers’ Sales and Use Tax Act,” see Ga. L. 1951, p. 360, which authorized the levy and collection of a general sales and use tax, now codified at OCGA § 48-8-1 et seq. It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, use, and consumption of ta...
...property and the services described in this article except to the extent prohibited by the Constitutions of the United States and of this state and except to the extent of specific exemptions provided in this article. OCGA § 48-8-1....
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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

...or the State Department of Transportation. In this case, however, Matthews does not contend that the assessment was based on work performed for the state, and § 50-17-29 (e) does not apply. Judgment affirmed. All the Justices concur. See OCGA §§ 48-8-1 through 48-8-66 (Art....
...erty and related services. OCGA § 48-8-3. Collins v. C. W. Matthews Contracting Co., 213 Ga. App. 109 (444 SE2d 100) (1994). C. W. Matthews Contracting Co., 213 Ga. App. at 111. The Court of Appeals encompassed in its decision language in OCGÁ § 48-8-110 (authorizing a special county one percent sales and use tax) and in the MARTA sales and use tax, see MARTA Act of 1965 (as amended in Ga....