O.C.G.A.

O.C.G.A. § 48-8-44 (2019)

Payment of tax when used articles taken as credit on sale of new and used articles

✓ 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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When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and used articles, the tax imposed by this article shall be paid on the value of the new or used articles less the credits for the used articles.

History

Ga. L. 1951, p. 360, § 13; Code 1933,

§ 91A-4517, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Trade-in credit provision does not apply to automobile dealers who

“trade” with themselves. 1975 Op. Att’y Gen. No. U75-76.

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 129. ALR. Computation of sales tax where

property is turned in by purchaser, 4 A.L.R.2d 1059.