Georgia § 48-8-75 - Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances.
Full text of Georgia Official Code of Georgia Annotated § 48-8-75 — Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances., with citation guidance and answers to common questions.
§ 48-8-75. Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances.
A purchaser shall be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax if: A purchaser's seller or certified service provider relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by this state; A purchaser holding a direct pay permit relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by this state; A purchaser relied on erroneous data provided by this state in the taxability matrix completed by this state; or A purchaser using data bases provided by this state relied on erroneous data provided by this state on tax rates, boundaries, or taxing jurisdiction assignments. A purchaser shall be relieved from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (a) of this Code section provided that, with respect to reliance on the taxability matrix completed by this state, such relief is limited to the state's erroneous classification in the taxability matrix of terms included in the Library of Definitions as "taxable" or "exempt," "included in sales price," or "excluded from sales price" or "included in the definition" or "excluded from the definition." (Code 1981, § 48-8-75 , enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2014, p. 866, § 48/SB 340.) Code Commission notes. - Pursuant to Code Section 28-9-5, in 2012, "in" was inserted following "described" in subsection (b).
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-8-75
What does Official Code of Georgia Annotated § 48-8-75 cover?
Section 48-8-75 ("Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances.") 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 § 48-8-75?
A common citation format is "Official Code of Georgia Annotated § 48-8-75" (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 § 48-8-75 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.