Georgia Statutes
§ 48-8-33 — Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
Georgia § 48-8-33
JurisdictionGeorgia
Title48
This text of Georgia § 48-8-33 (Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions) 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. § 48-8-33 (2026).
Text
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.
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Related
Cellular One, Inc. v. Emanuel County
489 S.E.2d 50 (Court of Appeals of Georgia, 1997)
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 § 48-8-33, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-8-33.