Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-12 - SALES AND USE TAX DIVISION
Subject 560-12-5 - LOCAL OPTION TAX
Rule 560-12-5-.07 - Credit for Taxes Paid

Universal Citation: GA Rules and Regs r 560-12-5-.07
Current through Rules and Regulations filed through March 20, 2024

Where a Local Option Sales or Use Tax has been paid with respect to tangible personal property by the purchaser thereof, either in another Local Jurisdiction within the State or in a Taxing Jurisdiction outside the State, where the purpose of the tax is similar in purpose and intent to the tax authorized to be imposed by the Local Option Tax Act, said tax may be credited against the tax authorized to be imposed by the Local Option Tax Act upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due as authorized to be imposed by the Local Option Tax Act, the purchaser shall pay an amount equal to the difference between the amount so paid in the other Local Jurisdiction, or in Taxing Jurisdiction outside the State, and the amount due as authorized to be imposed by the Local Option Tax Act. The State Revenue Commis-sioner may require proof of payment in another Local Jurisdiction in this State, or in a Taxing Jurisdiction outside the State, as is deemed to be necessary and proper.

Ga. L. 1975, pp. 984, 993, 994.

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