25 LC 44 3017
House Bill 439
By: Representatives Yearta of the 152
nd
, Dickey of the 134
th
, Williams of the 148
th
, Anderson
of the 10
th
, Kelley of the 16
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to
1
compensation of dealers for reporting and paying tax and reimbursement deduction, so as to2
revise deductions allowed to dealers; to provide for related matters; to provide for an3
effective date; to repeal conflicting laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to compensation7
of dealers for reporting and paying tax and reimbursement deduction, is amended by revising8
subsection (b) as follows:9
"(b) Each dealer required to file a return under this article shall include such dealer's10
certificate of registration number or numbers for each sales location or affiliated entity of11
such dealer on such return. In reporting and paying the amount of tax due under this12
article, each dealer shall be allowed the following deduction, but only if the return was13
timely filed and the amount due was not delinquent at the time of payment; and that14
deduction shall be subject to the provisions of subsection (f) of this Code section pertaining15
to calculation of the deduction when more than one tax is reported on the same return:16
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(1) With respect to each certificate of registration number on such return, a deduction
17
of 3 percent of the first $3,000.00
$10,000.00 of the combined total amount of all sales18
and use taxes reported due on such return for each location other than the taxes specified19
in paragraph (3) of this subsection;20
(2)(A) With From January 1, 2026, to December 31, 2026, with respect to each21
certificate of registration number on such return, a deduction of one-half of 1 percent22
of that portion exceeding $3,000.00 $10,000.00 of the combined total amount of all23
sales and use taxes reported due on such return for each location other than the taxes24
specified in paragraph (3) of this subsection;25
(B) From January 1, 2027, to December 31, 2027, with respect to each certificate of26
registration number on such return, a deduction of three-quarters of 1 percent of that27
portion exceeding $10,000.00 of the combined total amount of all sales and use taxes28
reported due on such return for each location other than the taxes specified in paragraph29
(3) of this subsection;30
(C) From January 1, 2028, to December 31, 2028, with respect to each certificate of31
registration number on such return, a deduction of 1 percent of that portion32
exceeding $10,000.00 of the combined total amount of all sales and use taxes reported33
due on such return for each location other than the taxes specified in paragraph (3) of34
this subsection;35
(D) From January 1, 2029, to December 31, 2029, with respect to each certificate of36
registration number on such return, a deduction of 1.25 percent of that portion37
exceeding $10,000.00 of the combined total amount of all sales and use taxes reported38
due on such return for each location other than the taxes specified in paragraph (3) of39
this subsection; and40
(E) Beginning on January 1, 2030, and thereafter, with respect to each certificate of41
registration number on such return, a deduction of 1.5 percent of that portion42
exceeding $10,000.00 of the combined total amount of all sales and use taxes reported43
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due on such return for each location other than the taxes specified in paragraph (3) of44
this subsection; and45
(3) With respect to each certificate of registration number on such return, a deduction46
of 3 percent of the combined total amount due of all sales and use taxes on motor fuel as47
defined under paragraph (9) of Code Section 48-9-2, which are imposed under any48
provision of this title, including, but not limited to, sales and use taxes on motor fuel49
imposed under any of the provisions described in subsection (f) of this Code section."50
SECTION 2.51
This Act shall become effective on January 1, 2026.52
SECTION 3.53
All laws and parts of laws in conflict with this Act are repealed.54
H. B. 439
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