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2018 Georgia Code 48-8-3.1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-3.1 Case Law from Google Scholar Amendments to OCGA 48-8-3.1

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

48-8-3.1. Exemptions as to motor fuels.

  1. Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article.
  2. Sales of motor fuel, other than gasoline, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.
  3. It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.

(Code 1981, §48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170.)

The 2015 amendment, effective July 1, 2015, in subsection (a), substituted "state sales" for "first 3 percent of the sales" near the end and deleted "and shall be subject to the remaining 1 percent of the sales and use taxes levied or imposed by this article" following "this article" at the end; and, in subsection (b), substituted "fuel, other than gasoline," for "fuel other than gasoline which motor fuel other than gasoline is" near the beginning and substituted "state sales" for "4 percent sales" near the end. See Editor's notes for applicability.

Editor's notes.

- Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Transportation Funding Act of 2015.' "

Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: "It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state."

Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act." This Act became effective July 1, 2015.

Law reviews.

- For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).

Cases Citing O.C.G.A. § 48-8-3.1

Total Results: 3  |  Sort by: Relevance  |  Newest First

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Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 301 Ga. 354 (Ga. 2017).

Cited 23 times | Published | Supreme Court of Georgia | Jun 5, 2017 | 801 S.E.2d 9

...1278, 1278-1279, §§ 1, 2. In 1989, the General Assembly reduced the exemption for motor fuels from state sales and use taxes. In addition to increasing the state sales tax to four percent, the legislature struck the exemption for the sales of motor fuel codified at OCGA § 48-8-3 (43), and enacted OCGA § 48-8-3.1, which provided that the “sales of motor fuels ....
...shall be exempt from the first 3 percent of the sales and use taxes levied or imposed by this article and shall be subject to the remaining 1 percent of the sales and use taxes levied or imposed by this article.” See Ga. L. 1989, pp. 62, 63-65, §§ 2, 4. In enacting OCGA § 48-8-3.1 (c), the legislature also statutorily declared: It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not c...
...65, § 4.4 As a result of the 1989 changes, and until passage of HB 170, although a purchaser of most kinds of tangible personal property had to pay a four percent tax on the sales price of the purchase, a purchaser of motor fuels used for purposes of propelling vehicles on highways paid a one percent tax. See OCGA § 48-8-3.1 (a) (2014) (“[S]ales of motor fuels ....
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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

...rmonized whenever possible .... [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....
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Adrian Hous. Corp. v. Collins, 253 Ga. 263 (Ga. 1984).

Published | Supreme Court of Georgia | Sep 6, 1984 | 319 S.E.2d 852