Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-10 - MOTOR VEHICLE DIVISION
Subject 560-10-23 - MULTIPURPOSE OFF-HIGHWAY VEHICLES
Rule 560-10-23-.05 - Taxation

Universal Citation: GA Rules and Regs r 560-10-23-.05

Current through Rules and Regulations filed through September 23, 2024

(1) When processing a multipurpose off-highway vehicle registration, a county tag agent shall confirm whether applicable sales and use tax has been paid on such vehicle. If any sales and use tax is due on such vehicle, the county tag agent shall collect such taxes and related penalties as are due before registering the multipurpose off-highway vehicle and issuing a certificate of registration. The previous sentence shall apply to both initial registrations and renewals of multipurpose off-highway vehicles.

(a) If the registration applicant provides proof, as determined by the county tag agent, that sufficient sales and use tax was paid to the seller of such vehicle, the county tag agent shall not require the payment of sales tax at registration.

(b) For the sake of administrative convenience and efficient tax collection and solely for the purposes of registration of a multipurpose off-highway vehicle under this Subject, it shall be presumed that sales and use tax has been paid on any vehicle which the registrant owned on or before June 30, 2024.

(2) Title ad valorem taxes described in Code Section 48-5C-1 do not apply to multipurpose off-highway vehicles because such vehicles cannot be issued a certificate of title.

O.C.G.A. §§ 40-2-11, 40-2-23, 40-2-26, 40-3-3, 48-5C-1.

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