---
title: O.C.G.A. § 48-8-152. Credit for tax paid in another jurisdiction.
collection: code
id: 48-8-152
cite_as: O.C.G.A. § 48-8-152 (2025)
canonical_url: https://georgiacommons.org/code/48-8-152
md_url: https://georgiacommons.org/code/48-8-152.md
text_url: https://georgiacommons.org/code/48-8-152/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=1002
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/48-8.md
previous: https://georgiacommons.org/code/48-8-151.md
next: https://georgiacommons.org/code/48-8-153.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 / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX
---

# O.C.G.A. § 48-8-152. Credit for tax paid in another jurisdiction.

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this part. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the tax imposed under this part for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the qualified consolidated government or in a special district which includes the qualified consolidated government; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, then against the tax levied under Part 1 of Article 3 of this chapter, if applicable, then against the tax levied under Part 2 of Article 3 of this chapter, if applicable, and then against the tax levied under this part.

## History

Code 1981, § 48-8-152, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023.