05 LC
18 4097
House
Bill 351
By:
Representatives Stephens of the
164th,
O`Neal of the
146th,
Royal of the
171st,
Day of the
163rd,
Lewis of the
15th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to imposition, rate, collection, and assessment of
sales and use taxes, so as to change certain provisions regarding imposition and
collection of such tax; to change certain provisions regarding burden of proof
regarding sales; to provide an effective date; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to imposition, rate, collection, and assessment of sales and
use taxes, is amended in Code Section 48-8-30, relating to imposition of such
tax, by striking paragraph (1) of subsection (f) and inserting in its place a
new paragraph (1) to read as follows:
"(f)(1)
Every
person purchasing or receiving any service within this state, the purchase of
which is a retail sale, shall be liable for tax on the purchase at the rate of 4
percent of the gross charge or charges made for the purchase. The tax shall be
paid by the person purchasing or receiving the service to the person furnishing
the service. The person furnishing the service, as a dealer under this article,
shall remit the tax to the commissioner as provided in this article; and, when
received by the commissioner, the tax shall be a credit against the tax imposed
on the person furnishing the service. Every person furnishing a service, the
purchase of which is a retail sale, shall be a dealer and shall be liable for a
tax on the sale at the rate of 4 percent of the gross charge or charges made for
furnishing the service, or the amount of taxes collected by him from the person
to whom the service is furnished, whichever is
greater.
The tax shall
be paid by the person purchasing or receiving the service to the retailer
selling the service. The retailer, as a dealer under this article, shall remit
the tax to the commissioner as provided in this article; and when received by
the commissioner, the tax shall be a credit against the tax imposed on the
person selling the service. Every person selling a service, the purchase of
which is a retail sale, shall be a dealer and shall be liable for a tax on the
sale at the rate of 4 percent of the sales price of the service, or the amount
of taxes collected by him or her from the person to whom the services are
sold."
SECTION
2.
Said
part is further amended by striking subsection (a) of Code Section 48-8-38,
relating to burden of proof regarding sales, and inserting in its place a new
subsection (a) to read as follows:
"(a)
All gross sales of a retailer are subject to the tax imposed by this article
until the contrary is established. The burden of proving that a sale of tangible
personal property
or
services is not a sale at retail is upon
the person who makes the sale unless he
or
she takes from the purchaser a certificate
stating that the property is purchased for
resale."
SECTION
3.
This
Act shall become effective on July 1, 2005.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.