---
title: O.C.G.A. § 48-8-68. Relief from liability in certain circumstances for failure to collect tax at new rate.
collection: code
id: 48-8-68
cite_as: O.C.G.A. § 48-8-68 (2025)
canonical_url: https://georgiacommons.org/code/48-8-68
md_url: https://georgiacommons.org/code/48-8-68.md
text_url: https://georgiacommons.org/code/48-8-68/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=882
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/48-8-67.md
next: https://georgiacommons.org/code/48-8-69.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 / STATE SALES AND USE TAX / IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
---

# O.C.G.A. § 48-8-68. Relief from liability in certain circumstances for failure to collect tax at new rate.

If the sales tax rate changes with less than 30 days between the enactment of the rate change and the effective date of such rate change, sellers shall be relieved of liability for failing to collect tax at the new rate if:

(1) The seller collected tax at the immediately preceding effective rate; and

(2) The seller’s failure to collect at the newly effective rate does not extend beyond 30 days after the date of enactment of the new rate.

The provisions of this Code section do not apply if the commissioner establishes that the seller fraudulently failed to collect at the new rate or solicits purchasers based on the immediately preceding effective rate.

## History

Code 1981, § 48-8-68, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.