GA Code § 48-8-44 - Payment of Tax When Used Articles Taken as Credit on Sale of New and Used Articles.
Section 48-8-43 - Disposition of Taxes Collected in Excess of 4 Percent.Section 48-8-45 - Reporting Cash and Credit Sales; Election of Basis of Accounting; Payments Under Cash Basis of Accounting; Deduction of Bad Debts Under Accrual Basis of Accounting; Bad Debt Deductions, Refunds, and Allocation.
When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and used articles, the tax imposed by this article shall be paid on the value of the new or used articles less the credits for the used articles.
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