Full Text
SALES TAX Effective January 1, 2006 Georgia law provides that no application for a certificate of title for a vehicle purchased outside the State of Georgia shall be accepted or processed unless the applicant shows, by a valid bill of sale or contract of purchase or by such other documentation satisfactory to the commissioner, that state and local sales and use tax has been paid or is not due. If state and local sales tax is owned on such vehicle but has not been paid, the local tag agent shall return the unprocessed application to the applicant informing him or her of the requirements of this code section. (O.C.G.A. 40-3-20) Sales Tax Due: • When purchased from a new or used vehicle dealership or business. • Vehicle purchase is made from an out of state dealer. Some states have a reciprocal agreement, an agreement with other states to determine what, if any, portion of the sales and use tax collected in the state where the vehicle is purchase, will be credited to the amount of sales tax that is due in Georgia. (Ex: Vehicle purchased in FL, dealer collects additional 2% will be paid to the State of Georgia) • Sales tax must be paid at the time of, or prior to, titling or registering vehicle. Proof of tax paid is required at initial registration. The sales tax may be paid at the same time as initial registration. Casual Sales • Vehicle sales from one person to another person are ‘casual sales’ and sales tax is not collected. Payment Method: • Cash, Certified Check or Money Order made payable to Camden County Tax Commissioner.