GA Code § 48-8-33 - Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions.

Section 48-8-33 - Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions.Section 48-8-33 - Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions.

Section 48-8-32 - Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price.Section 48-8-34 - Collection of Tax From Purchaser by Dealer at Time of Sale; Payment of Tax on Imports; Use, Consumption, Distribution, or Storage Equivalent to Sale at Retail; No Duplication of Tax.

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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