The Georgia Department of Revenue, Motor Vehicle Division has issued an updated Motor Vehicle Manual. This manual is detailed and addresses the State's requirements for titling and registering vehicles in the State of Georgia.
To view this manual online click "Motor Vehicle Online Manual".
Title Applications Supported by a Manufacturer’s Statement of Origin (MSO)
“New” vehicles are vehicles purchased from a dealer or directly from the vehicle manufacturer. “New” vehicles have no previous owners other than the manufacturer and dealer(s). As long as ownership of a vehicle remains the same since it was purchased new, issued titles will always reflect the vehicle as “new”.
To apply for a certificate of title for a new vehicle, never titled in any state or jurisdiction, the following documents must be submitted to the Columbia County Motor Vehicle Office:
Tag/Title Application, Form MV-1 – The application must be completed in detail – typed, electronically completed, or legibly hand-printed in blue or black ink in the current owner(s)’ full legal name(s) reflecting their current address. The owner(s) or an authorized representative of the owner(s) must sign the title application. The authorized document (Power of Attorney) must be submitted if the application is signed by a representative. The full, legal name(s) of the owner(s), Georgia identification card number(s) or driver’s license number(s) and the name(s) of the issuing state/country are required for the first certificate of title.
In order to perfect a lien or security interest in a vehicle, it must be recorded on the title application in the space provided.
A Georgia dealer must enter their signature and current MV assigned Customer ID number in the spaces provided on the assignment of the MSO. The 12-digit, Georgia Dealer Customer ID is required on the title application if is not shown in the assignment of the MSO.
Every Georgia owner of a vehicle, other than a licensed franchise dealer (dealer licensed to sell new motor vehicles), must obtain a title in their name before transferring ownership. If a MSO is assigned to an independent or used motor vehicle dealer, the used motor vehicle dealer must obtain a title in their name before any subsequent transfer of title to a customer. When the vehicle is titled in the retail customer(s) name(s), the status of the vehicle will be shown as “used”.
As long as there is a complete chain-of-ownership, dealers may use secure dealer reassignment supplement forms and the assignment spaces on the back of the MSO to transfer ownership of a vehicle.
Transfer Document – The original, valid and properly assigned MSO must be submitted to show a complete chain of vehicle ownership. The MSO for passenger vehicles and motorcycles must be on a standard secure document. The Motor Vehicle Department accepts documents that have
been stamped with a signature stamp by an agent/representative authorized by the dealership. All liens noted on any assignment must either be released or shown on the application.
Fees – Pay all fees/taxes due with a check or money order payable to the Columbia County Tax Commissioner. The Columbia County Motor Vehicle Office also accepts cash and credit cards. The title fee is $18 if the title application was submitted within thirty (30) days of the purchase date. If a title is not applied for within thirty (30) days of the purchase date, a title penalty fee of $10 must be included in your payment.
Title Ad Valorem Tax – Effective March 1, 2013, any motor vehicle for which a title is issued shall be exempt from sales and use taxes and shall not be subject to the annual ad valorem tax. Any such motor vehicle shall be subject to a Title Ad Valorem Tax (TAVT) based upon the fair market value of the vehicle. The title ad valorem tax shall be paid to the Columbia County Tax Commissioner at the time of titling and registration.
For vehicles sold by a dealer, a penalty of 5% of the TAVT liability will be assessed for any application that is not submitted to the Tax Commissioner’s Office within thirty (30) days from the date of purchase. An additional 5% is assessed every subsequent month that the application for title and/or TAVT is late.
Georgia Sales and Use Tax (if applicable) – When applying for a title and license plate for a vehicle that is exempt from Title Ad Valorem Tax and was purchased from an out-of-state dealer or business, Georgia sales and use tax must be paid at the time of application; proof submitted that the sales and use tax has already been paid or proof submitted that the applicant is exempt from this tax. A Georgia title and license plate will not be issued until any Georgia sales and use tax due is paid.
In Columbia County, sales and use tax due may be paid to the Georgia Department of Revenue Office (DOR) located at 610 Ronald Reagan Drive, Evans, GA 30809. You may contact the DOR office at (706) 650-6300 with any questions.