O.C.G.A.

O.C.G.A. § 48-8-33 (2019)

Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

Ga. L. 1951, p. 360, § 12; Ga. L. 1960, p.

153, § 4; Code 1933, § 91A-4511, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

JUDICIAL DECISIONS Dealer’s relationship with purchaser and state. - This section is merely descriptive of the relationship between the dealer and purchaser. The dealer is an agent for the state in the collection of the tax imposed upon the dealer and passed on to the purchaser. For reporting, accounting, and payment of the tax the dealer is a taxpayer with the right

of the state in the case of the dealer’s default to proceed against the dealer, not as an ordinary agent, but as a taxpayer. This section is in harmony, and not in conflict, with other provisions of Ga. L. 1951, p. 360 (see now O.C.G.A. § 48-9-1 et seq.). Williams v. Bear’s Den, Inc., 214 Ga. 240, 104 S.E.2d 230, 1958 Ga. LEXIS 382 (1958).

OPINIONS OF THE ATTORNEY GENERAL Municipal corporations are not exempt from collecting sales taxes when municipal corporations engage in the business of operating a public swimming pool and charging admission. 1954-56 Ga. Op. Att’y Gen. 859. Operators of concessions located within a park should charge, collect, and remit the 3 percent sales tax on the sales price of tangible personal property and services sold by those operators. 1954-56 Ga. Op. Att’y Gen. 858. Area vocational-technical schools, operated by local units of school

administration, engaged in selling books and other miscellaneous materials to their students on a nonprofit basis, must collect and remit sales taxes on sales made by them. Upon failure to make such collections and remittances, the local units are liable themselves for the tax. 1973 Op. Att’y Gen. No. 73-83. (Overruled to some extent by Tex. Op. Att’y Gen. 86-18). Sales by executors and administrators are subject to payment of the state sales tax. 1952-53 Ga. Op. Att’y Gen. 474.

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 208 et seq.

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997).

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Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997). · cites it 4× “” OCGA § 48-8-33. See also OCGA § 48-8-30 (b) (1) and (f) (1) providing that the dealer is required to “remit the tax to the commissioner as provided in this article” and, when received by the commissioner, the tax shall be a credit against the tax imposed on the dealer.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.