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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Georgia, use tax is imposed on the use, consumption, distribution, or storage of tangible personal property in the state when sales tax has not been paid at the time of purchase. This typically applies to items purchased from out-of-state vendors or through internet, mail-order, or telephone sales where the seller does not collect Georgia sales tax. The use tax rate in Georgia is the same as the sales tax rate, which is a combination of the state and any local sales taxes that apply to the location where the consumer takes delivery of the item. Individuals and businesses are responsible for reporting and paying use tax to the Georgia Department of Revenue, usually at the time of filing state income tax returns or through separate use tax filings for businesses. The aim of the use tax is to level the playing field between in-state and out-of-state sellers, ensuring that local businesses are not at a competitive disadvantage.

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Taxes

use tax

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use tax

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