Georgia – Amended Request for Refund Procedures

SALT Report 2473 – Recently passed legislation in Georgia amends the provisions that allow a customer who has erroneously or illegally paid sales tax to a dealer to request a refund. Senate Bill 137 provides that if the dealer has collected and remitted the erroneously or illegally paid taxes to the Commissioner the customer can either:

  • File a tax refund claim with the Commissioner, or
  • Submit a written tax refund request with the dealer and, if unsuccessful, file a tax refund claim with the Commissioner

The Bill includes the procedures that must be followed when seeking a refund from the dealer.

The provisions in this bill were effective May 6, 2013.

For Further Information

Georgia State Legislature – Senate Bill 137, Laws 2013