Pub. 2 2023-2024 Issue 1

for personal use on vehicles owned by the dealership, regardless of whether the vehicle has previously been titled and registered, when such vehicles are operated by an employee or corporate officer of the dealer. An “employee” to which a demonstrator is assigned must work a minimum of 36 hours per week at the dealership. https://files.constantcontact.com/4cd3539c001/ 460da04a-93b8-4a00-91ba-9f53a151322a.pdf Is a dealership required to apply for a title to a new vehicle that will be used for demonstration purposes? No, because a dealer tag may be used on a demonstrator vehicle, typically new vehicles that are used for demonstration purposes are not titled and tagged. Must TAVT be paid on a new vehicle used for demonstration purposes? As stated above, typically new vehicles that are used for demonstration purposes are not titled and tagged. Because TAVT is triggered by an application for title, TAVT would not be paid. Can a pre-owned vehicle be used for demonstration purposes? Yes, a pre-owned vehicle that has been taken in trade and then titled in the name of the dealership may be assigned for demonstration purposes. Once titled in the dealership’s name, a dealer tag may be used, and the vehicle may be operated by an officer or employee of the dealership, as defined above. Must TAVT be paid on a pre-owned vehicle titled in the name of the dealership for demonstration purposes? Probably not. Provided the vehicle used for demonstration purposes will be offered for sale and will be available for test drives during dealership hours, the dealership may apply for a TAVT exemption using GADOR Form MV-66 when applying for title. https://dor.georgia.gov/mv-66-georgia-dealers-affidavit-relief-state-andlocal-title-ad-valorem-tax-fees Can loaners be titled and tagged using electronic titling and registration (ETR)? No, service loaners cannot be titled and tagged using ETR. As explained above, service loaners are exempt from TAVT. Accordingly, because the ETR system is not programmed to process TAVT-exempt transactions, title and tag applications for loaners must be processed at the county tag office. How long can a vehicle be in loaner service? Loaners may be kept in loaner service for a period of up to 366 days. If a loaner vehicle is not returned to dealer inventory within 366 days, TAVT will be assessed on the DOR value of the vehicle at the time. What needs to be done before the expiration of 366 days to make sure that TAVT is not assessed on a loaner? For the GADOR and county tag offices to know that a vehicle has been removed from loaner service, the tag associated with the loaner vehicle must be surrendered for cancellation or transferred. If the tag isn’t surrendered or transferred before the expiration of 366 days, the DOR system will automatically assess the TAVT. Once TAVT has been assessed, it cannot be reversed. To cancel a tag, dealers should complete GADOR Form T-158. https://dor.georgia.gov/documents/t-158-report-andor-surrender-georgialicense-plate My dealership provides vehicles to customers for a charge. Are these vehicles considered loaners exempt from TAVT? No. If a service customer pays to use a vehicle while his/ her vehicle is being serviced, the vehicle is considered a rental, which is subject to different TAVT rules. For treatment of rental vehicles, see the section on “RENTALS” below. DEMONSTRATORS What is a demonstrator? A demonstrator is any motor vehicle that has not been the subject of a retail sale but has been operated on the roads of this state in the course of a motor vehicle dealer’s business. Can a dealership use a dealer tag on a demonstrator? Yes, a dealer tag is for the purpose of demonstrating or transporting dealers’ vehicles or trailers for sale or lease. A dealer may allow a dealer tag to be used 23 THE GENERATOR

RkJQdWJsaXNoZXIy MTg3NDExNQ==