Income Tax Filing and Payment Deadline is July 15, 2020
Due to COVID-19, DOR automatically extended income tax filing and payment deadlines. Remember to file and pay by Wednesday July 15, 2020.
Temporary Site Permits (or Tent Sales)
Any licensed franchise motor vehicle dealer selling new vehicles at a temporary site in Georgia, such as a tent sale, must apply for a permit from the Motor Vehicle Division at least 60 days prior to the date of the event by mailing or delivering the following application with the required documentation and filing fee to:
|Mailing Address||In Person Address|
ATTN: Dealer Temporary Site Permit
Dealer Registration Unit Window
Completed and signed Form T-240 Motor Vehicle Dealer Temporary Site Permit Application. This form must be typed, electronically completed and printed or legibly hand printed. This application can be electronically completed and printed for signing and submission by mail or in person to the Motor Vehicle Division.
The filing fee of $100 must also be submitted with the application. Pay the filing fee with cash (in-person only), check or money order made payable to the Department of Revenue. Please do not remit cash through the mail!
Applications will be approved in accordance with the following statutory requirements:
- The business must be registered and in good standing with the Department of Revenue as a franchise motor vehicle dealer.
- The temporary site must be located in the county where the business has established its permanent dealership or in an adjoining county.
- The temporary site may not be used for a period exceeding 96 hours in any 30 day period of time.
- The temporary site may not be used more than 3 times in any calendar year as a franchise new motor vehicle dealer temporary site.
- A written agreement with the property owner of the sale location for the dates of sale must be submitted.
- All participants must be listed on the application no matter what role they play.
During the temporary sale, the Temporary Site Permit issued by the department must be displayed in a prominent location at the site.
The Temporary Site Permit is valid only for the dates and hours of the sale indicated in the application.
A franchise new motor vehicle dealer may request and be approved for a maximum of 3 Temporary Site Permits within a calendar year.
A Temporary Site Permit is not transferable to any other dealer or location.
Reference: O.C.G.A §40-2-39.