SALT Report 3254 – A Georgia state perspective on Use Tax…what is it…who owes it…how do I pay it?
“Use tax is assessed upon tangible personal property purchased for use, storage or consumption of goods in Georgia where Georgia sales tax has not been paid. Use tax is assessed at the same rate as the sales tax that would have been owed had the same goods been purchased in the state of Georgia. Use tax applies when sales tax has not been charged. Purchases made over the Internet and out-of-state are the most common type of transactions subject to a use tax.”
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