O.C.G.A. § 48-8-77.1 (2019)
Certification of review software by department; relief from liability
(a) For purposes of this Code section, the definitions as provided in Code Section 48-8-161 shall apply.
(b) The department shall review software submitted to the Streamlined Sales Tax Governing Board for certification as a Certified Automated System under Section 501 of the Streamlined Sales and Use Tax Agreement. Such review shall include a review to determine that the program accurately reflects the taxability of the product categories included in the program. Upon approval by the department, the state will certify its acceptance of the software to the Streamlined Sales Tax Governing Board.
(c) The department shall relieve certified service providers and model 2 sellers from liability to the state and local jurisdictions in the state for not collecting sales or use taxes resulting from the certified service provider or model 2 seller relying on the certification provided by the state.
(d) The department shall provide relief from liability to certified service providers for not collecting sales and use taxes in the same manner as provided to sellers under Code Section 48-8-38.
(e) If the department determines that an item or transaction is incorrectly classified as to the item or transaction’s taxability, the department shall notify the certified service providers or model 2 sellers of the incorrect classification. The certified service provider or model 2 seller shall have ten days to revise the classification after receipt of notice from the department of the determination.
History
Code 1981, § 48-8-77.1, enacted by Ga. L. 2011, p. 38, § 9/HB 168.
Annotations
Law reviews. - For article surveying legislative and judicial developments in Georgia local government law for 1978-79, see 31 Mercer L. Rev. 155 (1979). For article surveying Georgia cases in the area of local government law from June 1979 through May 1980, see 32 Mercer L. Rev. 137 (1980). For article surveying Georgia cases in the area of state and local taxation from June 1979 through May 1980, see 32 Mercer L. Rev. 203 (1980). For annual survey on local government law, see 42 Mercer L. Rev. 359 (1990). For annual survey of state and local taxation, see 42 Mercer L. Rev. 421 (1990).
For note, "The Local Option Sales Tax: A General Overview," see 31 Mercer L. Rev. 313 (1979).
JUDICIAL DECISIONS
Tax authorized by Ga. L. 1975, p. 984 is constitutional whether viewed as a joint county-city tax which the General Assembly could and did authorize in the exercise of the state's inherent power to tax, or viewed as a special district tax authorized by Ga. Const. 1976, Art. IX, Sec. IV, Para. II (see now Ga. Const. 1983, Art. IX, Sec. II, Para. IV). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
Ga. L. 1975, p. 984 does not violate U.S. Const., amend. 14 or Ga. Const. 1976, Art. I, Sec. I, Para. I (see now Ga. Const. 1983, Art. I, Sec. I, Para. I). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
Article does not violate the uniformity provision in Ga. Const. 1976, Art. I, Sec. II, Para. VII (see now Ga. Const. 1983, Art. III, Sec. VI, Para. IV). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
Article does not impermissibly delegate legislative authority to the localities. Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
Purpose. - Purpose of Ga. L. 1975, p. 984 is to provide a measure of ad valorem tax relief both to county and city taxpayers. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
This is a county tax, and not a state tax. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
Constitutionality. - Ga. L. 1975, p. 984 is unconstitutional in the statute's entirety and void. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
Purposes for which county may tax. - Purposes for which a county may tax are listed in Ga. Const. 1976, Art. IX, Sec. IV, Para. II and Art. IX, Sec. V, Para. II (see now Ga. Const. 1983, Art. IX, Sec. II and Art. IX, Sec. IV), and taxation by counties for the purpose of sharing the resulting revenue with cities does not appear in that list. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
OPINIONS OF THE ATTORNEY GENERAL
Contractor who is performing work or services for the state is not exempt under Ga. L. 1979, p. 401, § 20 (see now O.C.G.A. § 50-17-29) from local sales and use tax imposed pursuant to Ga. L. 1978, p. 309. 1980 Op. Att'y Gen. No. 80-76.
Temporary loans authorized based upon revenues received. - Revenues received by cities and counties collected under the provisions of O.C.G.A. Art. 2, Ch. 8, T. 48 may be included as part of the "total gross income from taxes collected in the last preceding year" for purposes of Ga. Const. 1983, Art. IX, Sec. V, Para. V (temporary loans). 1988 Op. Att'y Gen. No. U88-19.
RESEARCH REFERENCES
ALR. - Validity of so-called "sales tax," 110 A.L.R. 1485; 117 A.L.R. 846; 128 A.L.R. 893.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 A.L.R. 597.
Deductibility of other taxes or fees in computing excise or license taxes, 148 A.L.R. 263; 174 A.L.R. 1263.
Sale of building materials, supplies, or fixtures to contractor, or his use thereof in construction or repairs, as sale at retail within tax statute or ordinance, 163 A.L.R. 276; 171 A.L.R. 697.
Validity and construction of provision exempting from use tax property which is "not readily obtainable" in the state, 88 A.L.R.2d 811.