---
title: O.C.G.A. § 48-5-505. Definitions.
collection: code
id: 48-5-505
cite_as: O.C.G.A. § 48-5-505 (2025)
canonical_url: https://georgiacommons.org/code/48-5-505
md_url: https://georgiacommons.org/code/48-5-505.md
text_url: https://georgiacommons.org/code/48-5-505/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=853
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-504.40.md
next: https://georgiacommons.org/code/48-5-506.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES
---

# O.C.G.A. § 48-5-505. Definitions.

As used in this article, the term:

(1) “Dealer” means any person who is engaged in the business of selling heavy-duty equipment motor vehicles at retail and who holds a valid current dealer’s resale tax exemption number.

(2) “Heavy-duty equipment motor vehicle” means a motor vehicle with all its attachments and parts which is self-propelled, weighs 5,000 pounds or more, and is primarily designed and used for construction, industrial, maritime, or mining uses, provided that such motor vehicles are not required to be registered and have a license plate.

## History

Code 1981, § 48-5-505, enacted by Ga. L. 1998, p. 1145, § 2.