Georgia Code, Title 48, Chapter 8, Article 3a - Uniform Sales and Use Tax Administration

• § 48-8-160 - Short Title
  This article shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act."
• § 48-8-161 - Definitions
  As used in this article, the term: (1) "Agent" means a person appointed by a seller to represent the seller before the member states....
• § 48-8-162 - Authorization to Enter Streamlined Sales and Use Tax Agreement With Other States
  The department is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales...
• § 48-8-163 - Effect Upon Other Statutory Provisions
  No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state....
• § 48-8-164 - Purpose
  The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism...
• § 48-8-165 - Benefit is to the State; No Individual Right to Challenge or Contest Application
  (a) The agreement authorized by this article binds and inures only to the benefit of this state and the other member states. No person,...
• § 48-8-166 - Certified Service Provider As Agent of Seller; Responsibility for Proper Functioning of Automated Systems; Failure to Meet Performance Standards by Sellers of Proprietary Systems
  (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance...
• § 48-8-167 - Member of Streamlined Sales Tax Governing Board
  The Georgia members of the Streamlined Sales Tax Governing Board shall be a member of the House of Representatives appointed by the Speaker of...

Last modified: October 14, 2016