Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-8-63: Revenue and Taxation — O.C.G.A. § 48-8-63
What this law says, in plain English
Contractors furnishing property and services in Georgia must pay sales tax on tangible personal property at purchase. Failure to pay makes them liable for sales or use tax.
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