Georgia Department of Revenue sales tax: common carriers [1993]

STATE OF GEORGIA OFFICIAL BRACKET SYSTEM FOR
COLLECTING TAX

FOR COLLECTION OF 4% TAX EFFECTIVE DECEMBER 1, 1981

ON SALES OF:

COLLECT

10 cents or less 11 cents thru 25 cents 26 cents thru 50 cents 51 cents thrt.! 75 cents 76 cents thru $1.00 Over $1.00

"No requirement 1 cent 2 cents 3 cents 4 cents 4 cents plus

Above bracket for parts ofa dollar

FOR COLLECTiON OF 5% TAX EFFECTIVE APRIL 1,1983

ON SALES OF:

COLLECT

10 cents or less 11 cents thru 20 cents 21 cents thru 40 cents 41 cents thru 60 cents 61 cents thru 80 cents 81 cents thru $1.00 Over $1.00

.. No requirement 1 cent 2 cents 3 cents 4 cents 5 cents 5 cents plus

Above bracket for parts of a dollar

FOR COLLECTION OF 6% TAX EFFECTIVE APRIL 1. 1989

ON SALES OF:

COLLECT

10 cents or less 11 cents thru 20 cents 21 cents thru 35 Cents 36 cents thru 50 cents 51 cents thru 67 cents 68 cents thru 85 cents 86 cents thru $1.00 Over $1.00

.. No requirement 1 cent 2 cents 3 cents 4 cents 5 cents 6 cents 6 cents plus

Above bracket for part of a dollar

Georgia Department of Revenue
SALES TAX
COMMON CARRIERS

COMMON CARRIERS

GeOl'gia sales and use tax does not apply to the sale of aircraft, watercraft,JPilroad locomotives, rolling stock, motor vehicles,and major components of each, which are used principally to cross the borders ofthis State in the service oftransporting passengers or cargo, by common carriers in interstate or foreign commerce under authority granted by the Federal Government.

The exemption also applies to those carriers who have both common carrier and contract carrier authority granted by the Federal Government for purchases of items falling within the above stated exemption. Contract and private carriers must pay the tax on all tangible personal property used or consumed in their operations.

Carriers who qualify forthis exemption status must apply for and maintain a certificate of registration issued by the Centralized Taxpayer Registration Unit of the Department of Revenue.

Common carriers must furnish each supplier of exempt tangible personal property with a certificate of exemption (Form ST-5). Purchases of non-major component parts of rolling stock, such as radios, forklifts, dollies, packing blankets, and reusable shipping containers are not eligible for the exemption and are SUbject to sales and usetax at the time of purchase. When the tax is not charged by the supplieron purchases that are not exempt, it is the responsibility of the purchaser to remit the tax directly to the Department of Revenue.

Carriers, including common carriers, must pay the

tax on all fuel purchased and delivered in this State

and all fuel pur<::hased outside this State and

stored in this State regardless. of the place of

subsequent use.

'

The tax applies to aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and

major components of each, used primarily in intrastate operations (within this State).
. The sale of os'ed rollirlg'-Sfo~_bY a carrier isa taxable transaction unless the purchaser is specifically exempt and furnishes the seller with a valid certificate of exemption. The carrier is responsible for the collection and remittance of sales and use tax on this type of transaction.
The tax applies to charges for transporting persons between two points in Georgia. This tax must be collected and remitted by the carrier. The tax does not apply to charges for shipment of tangible personal property when the charge is not a part of a taxable sale.

REMEMBER TO FILE YOUR RETURNS TIMELY WHETHER TAX IS DUE OR NOT. FAILURE TO RECEIVE A RETURN IN THE MAIL IS NOT SUFFICIENT REASON FOR FAILURE TO FILE A TIMELY RETURN.
The sales and use tax report form is required to be filed and tax remitted by the 20th day of the month following the period for which the tax is due.
Foryourconvenience in obtaining additional information or forms, below is a list of phone numbers for taxpayer assistance and local regional offices.

REVENUE REGIONAL OFFICES

Taxpayer Assistance ALBANY ATHENS ATLANTA AUGUSTA COLUMBUS DOUGLAS LITHIA SPRINGS MACON ROME SAVANNAH TUCKER

(404) 656-4071 (912) 430-4241 (706) 542-6058 (404) 960-2000 (706) 737-1870 (706) 649-7451 (912) 384-1794 (404) 732-5812 (912) 751-6055 (706) 295-6061 (912) 356-2140 (404) 414-3559

G~NERAL INFORMAliON
Every dealerwho ha~ sold at retail: used,consumed,

distributed, or stored for use or consumption in this

State tangible personal property must register, collect,

and remit sales and use tax.:..

Sales,tax is a transaction tax determined by point of

delivery. Sales tax is due on any transfer of title or

possession, exchange, barter, lease, or rental, condi-

tional or otherwise, in any manner or by any means of

any kind, of tangible personal property for a consider-

I ation unless specifically exempt.

Use tax is due on purchases made 9ut ofthe state or

county. If sales tax is collected at the time of purchase,

such tax is allowed as a credit against the use tax ifthe taxes are of a like kind. Purchases not SUbject to sales

tax are not subject to use tax. This includes sales for

resale and purchases otherwise exempt under the law.

, Purchases used, consumed, distributed, or stored, but not held for resale, are subject to the tax. .Furthermore,

purchases withdrawn from resale inventory that are

used by the seller are recognized as a retail sale at the

purchaser's cost price.

At registration,each business must decide whether

to pay sales tax when a sale is made (accrual basis) or

when the money is collected (cash basis). The method

chosen may be changed only with permission from the

Revenue Commissioner.

When a sales and use tax return and remittance is

forwarded by U.S. Mail, the post office cancellation date

on the envelope is considered the date filed. A report

and remittance received by the Department of Revenue

in an envelope postmarked after the due date is delin-

quent.

Sales tax must be charged on sales of tangible

personal propertY sold or delivered in Georgia unless a

valid Georgia exemption form (Form ST-5) is obtained

from the purchaser.

..

Churches and other nonprofit organizliltions are .not

exempt from payment of sales and use tax.

The Information presented In this pamphlet should be considered general In nature. Please addr,ss any specific questions regarding your business to your local regional office or to: .

Georgia Sales and Use Tax Division ~. O. Box 740390 'Atlanta, Georgia 30374~390

(404) ,656-4065