Ga. Code § 48-8-44

Current through 2023-2024 Legislative Session Chapter 709

Section 48-8-44 - Payment of tax when used articles taken as credit on sale of new and used articles

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.

OCGA § 48-8-44