Georgia § 50-5-82 - "State agency" defined; limitations on contracting for goods; role of Department of Revenue.
Full text of Georgia Official Code of Georgia Annotated § 50-5-82 — "State agency" defined; limitations on contracting for goods; role of Department of Revenue., with citation guidance and answers to common questions.
§ 50-5-82. "State agency" defined; limitations on contracting for goods; role of Department of Revenue.
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. 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. 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. 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. 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. (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).
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 50-5-82
What does Official Code of Georgia Annotated § 50-5-82 cover?
Section 50-5-82 (""State agency" defined; limitations on contracting for goods; role of Department of Revenue.") 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 § 50-5-82?
A common citation format is "Official Code of Georgia Annotated § 50-5-82" (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 § 50-5-82 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.