Georgia Statutes
§ 48-8-32 — Tax collectable from dealers; rate for retail sales price and purchase price
Georgia § 48-8-32
JurisdictionGeorgia
Title48
This text of Georgia § 48-8-32 (Tax collectable from dealers; rate for retail sales price and purchase price) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-8-32 (2026).
Text
The tax at the rate of 4 percent of the retail sales price at the time of sale or 4 percent of the purchase price at the time of purchase, as the case may be, shall be collectable from all persons engaged as dealers in the sale at retail, or in the use, consumption, distribution, or storage for use or consumption in this state of tangible personal property.
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Legislative History
Amended by 2010 Ga. Laws 507,§ 9, eff. 7/1/2011.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-8-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-8-32.