---
title: O.C.G.A. § 50-5-82. Contracting with certain vendors that fail to collect sales and use tax prohibited; exception.
collection: code
id: 50-5-82
cite_as: O.C.G.A. § 50-5-82 (2025)
canonical_url: https://georgiacommons.org/code/50-5-82
md_url: https://georgiacommons.org/code/50-5-82.md
text_url: https://georgiacommons.org/code/50-5-82/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-2023-pdf.pdf?sfvrsn=60c992b5_0#page=576
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / DEPARTMENT OF ADMINISTRATIVE SERVICES / STATE PURCHASING / GENERAL AUTHORITY, DUTIES, AND PROCEDURE
---

# O.C.G.A. § 50-5-82. Contracting with certain vendors that fail to collect sales and use tax prohibited; exception.

(a) As used in this Code section, the term “state agency” means any authority, board, department, instrumentality, institution, agency, or other unit of state government. “State agency” shall not include any county, municipality, or local or regional governmental authority.

(b) On or after May 13, 2004, the Department of Administrative Services and any other state agency to which this article applies shall not enter into a state-wide contract or agency contract for goods or services, or both, in an amount exceeding $100,000.00 with a nongovernmental vendor if the vendor or an affiliate of the vendor is a dealer as defined in Code Section 48-8-2, or meets one or more of the conditions thereunder, but fails or refuses to collect sales or use taxes levied under Chapter 8 of Title 48 on its sales delivered to Georgia.

(c) The Department of Administrative Services and any other state agency may contract for goods or services, or both, with a source prohibited under subsection (b) of this Code section in the event of an emergency or where the nongovernmental vendor is the sole source of such goods or services or both.

(d) The determination of whether a vendor is a prohibited source shall be made by the Department of Revenue, which shall notify the Department of Administrative Services and any other state agency of its determination within three business days of a request for such determination.

(e) Prior to awarding a contract, the Department of Administrative Services and any other state agency to which this article applies shall provide the Department of Revenue the name of the nongovernmental vendor awarded the contract, the name of the vendor’s affiliate, and the certificate of registration number as provided for under Code Section 48-8-59 for the vendor and affiliate of the vendor.

## History

Code 1981, § 50-5-82, enacted by Ga. L. 2004, p. 424, § 1; Ga. L. 2010, p. 662, § 32/HB 1221.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2004, “any” was deleted preceding “local or” near the end of subsection (a); “May 13, 2004” was substituted for “the effective date of this Code section” in subsection (b); and “of this Code section” was inserted in subsection (c).