48-13-110. Definitions.

As used in this article, the term:

“Dealer” means any person who sells energy at retail, offers to sell energy at retail, or has in his or her possession any energy for sale at retail.#

“Energy” has the same meaning as in Code Section 48-8-3.2.#

“Local sales and use tax” means any of the following:#

1. (A)

   The county special purpose local option sales and use tax under Part 1 of Article 3 of Chapter 8 of this title;#

2. (B)

   The joint county and municipal sales and use tax under Article 2 of Chapter 8 of this title;#

3. (C)

   The homestead option sales and use tax under Article 2A of Chapter 8 of this title;#

4. (D)

   The tax levied for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Ga. L. 1964, p. 1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted pursuant to such constitutional amendment; or#

5. (E)

   The water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title.#

“Purchaser” means any person who purchases energy and who would have been liable for sales and use tax on such energy but for the exemption provided for in Code Section 48-8-3.2.#