Georgia § 48-13-110 - Definitions.
Full text of Georgia Official Code of Georgia Annotated § 48-13-110 — Definitions., with citation guidance and answers to common questions.
§ 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: The county special purpose local option sales and use tax under Part 1 of Article 3 of Chapter 8 of this title; The joint county and municipal sales and use tax under Article 2 of Chapter 8 of this title; The homestead option sales and use tax under Article 2A of Chapter 8 of this title; 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 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 . (Code 1981, § 48-13-110 , enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2013, p. 787, § 1/HB 250.)
Frequently Asked Questions About Georgia § 48-13-110
What does Official Code of Georgia Annotated § 48-13-110 cover?
Section 48-13-110 ("Definitions.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-13-110?
A common citation format is "Official Code of Georgia Annotated § 48-13-110" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-13-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.