Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448

O.C.G.A. § 48-8-44 — Payment of tax when used articles taken as credit on sale of new and used articles | Georgia Code

O.C.G.A. § 48-8-44 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

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

48-8-44. Payment of tax when used articles taken as credit on sale of new and used articles.

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.

(Ga. L. 1951, p. 360, § 13; Code 1933, § 91A-4517, enacted by Ga. L. 1978, p. 309, § 2.)

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.

Database error: SQLSTATE[HY000]: General error: 8 attempt to write a readonly database

This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.