§ 74-145. Intercounty transactions.

(a)

The rapid transit sales and use tax imposed by this article is also levied in the geographic area of DeKalb County, Georgia (DeKalb), and may hereafter be levied in the Counties of Clayton, Gwinnett, and Cobb if they satisfy the requirements of the act and become a party to the rapid transit contract dated as of September 1, 1971, between the authority, Fulton, and the county. For the purposes of this article, the rapid transit sales and use tax is a retail sales and use tax upon the retail purchase, retail sale, rental, storage, use, or consumption of tangible personal property and the services described and set forth in 1951 Ga. Laws, page 360 (now codified as O.C.G.A. tit. 48, ch. 8, art. 1 (O.C.G.A. § 48-8-1 et seq.)), as now or hereafter amended, and upon the retail sale, rental, storage, use, or consumption of motor fuel as the term "motor fuel" is defined by O.C.G.A. § 48-9-2(9), and upon such other transactions which may otherwise be subject by law to the rapid transit sales and use tax, on sales, uses, and services rendered in the geographic area governed by this county:

(1)

The rapid transit sales and use tax is deemed to be a point of sale tax pursuant to which all retail sales are, regardless of the residence of the purchaser and place of delivery, consummated at the place of business of the retailer.

(2)

All retail sales of goods and services by retailers located in the county to persons in the county or in any other county levying a rapid transit sales and use tax are taxable.

(3)

All retail sales of goods and services by retailers located in the county to persons outside of the county and any other county levying a rapid transit sales and use tax are taxable; provided, however, that no rapid transit sales and use tax shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area governed by any of the local governments imposing the tax, regardless of the point at which title passes, if such delivery is made by the seller's vehicle, U.S. mail, common carrier, or by private or contract carrier licensed by the Interstate Commerce Commission or the Georgia Public Service Commission.

(4)

All goods and services purchased by persons resident in this county or in any other county levying a rapid transit sales and use tax, said sales being made by a retailer outside of this county or any other county levying a rapid transit sales and use tax, are subject to a use tax, and said use tax shall be collected by the retailer who shall remit such tax to the state revenue department.

(5)

All sales of goods and services made to a resident of this county or in any other county levying a rapid transit sales and use tax by retailers out of the State of Georgia are taxable to the same extent said transactions are taxable under the Georgia Retailers' and Consumers' Sales and Use Tax Act.

(6)

All sales made by retailers in this county or in any other county levying a rapid transit sales and use tax where the tangible personal property or services are delivered by the retailer or his agent to an out of state destination or to a common carrier for delivery to out of state destinations are taxable only to the extent such services are taxable under the Georgia Retailers' and Consumers' Sales and Use Tax Act, are otherwise taxable in accordance with section 25(a) of the act, or may otherwise by law be subject to the rapid transit sales and use tax.

(b)

The basis for credit to the account of a local government when a sale involves two or more areas subject to the rapid transit sales and use tax, shall be the point of sale. The rapid transit sales and use tax shall not be due on any tangible personal property or services the point of sale of which has already created liability for the rapid transit sales and use tax. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place at which the retail sales are consummated shall be determined under rules and regulations made and published by the state revenue commissioner.

(91-RM-294, § 5(art. IV, § 5), 7-3-91)