§ 48-8-38 - (For effective date, see note.) Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents
O.C.G.A. 48-8-38 (2010)
48-8-38. (For effective date, see note.) Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents
(a) All gross sales of a retailer are subject to the tax imposed by this article until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate stating that the property is purchased for resale or is otherwise exempt.
(b) The certificate relieves the seller from the burden of proof as provided in subsection (a) of this Code section if the seller acquires from the purchaser a properly completed certificate.
(c) The certificate shall include such information as is determined by the commissioner and is signed by the purchaser if it is a paper exemption certificate.