Ga. Code § 48-8-32
Current through 2023-2024 Legislative Session Chapter 709
The tax at the rate of 4 percent of the retail sales price at the time of sale or 4 percent of the purchase price at the time of purchase, as the case may be, shall be collectable from all persons engaged as dealers in the sale at retail, or in the use, consumption, distribution, or storage for use or consumption in this state of tangible personal property.
OCGA § 48-8-32