{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["New Vehicles","Used Vehicles","Leased","Leased2021","Directly Financed","Penalties and Total","Calculations"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":1,"defined_names":114,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"New Vehicles","index":0,"n_rows":44,"n_cols":11,"rows_kept":44,"cut":false,"hidden":false,"merged":[[39,0,39,10],[6,8,7,9],[6,10,7,10],[8,8,11,9],[8,10,11,10],[30,1,34,1],[25,1,29,1],[10,1,24,1],[6,1,9,5],[3,4,3,10],[2,4,2,10],[31,8,31,9],[32,8,34,9],[35,8,37,9],[36,1,37,5]]}
[]
[]
[null,null,null,null,"      NEW VEHICLES (MSO) ONLY"]
[null,null,null,null,"      Quick Reference for TAVT Calculation (Sale Dates July 2023 and beyond)"]
[]
[]
[null,"Effective January 1, 2020 Fair Market Value = For a new motor vehicle, the retail selling price, less any reduction for the trade-in value of another motor vehicle and any rebate. No reduction for the trade-in value of another motor vehicle shall be taken unless the name of the owner and the vehicle identification number of such trade-in motor vehicle are shown on the bill of sale.",null,null,null,null,null,null,"Taxable Items ",null,"Non-taxable Items"]
[]
[null,null,null,null,null,null,null,null,"The following items should be added to the base selling price on lines 2-13.  (Note: This list is intended as a reference guide and is not all-inclusive.  Items that are not specifically listed may be taxable.)",null,"The following items should NOT be added to the base selling price on lines 2-13.  "]
[]
[null,"RETAIL SELLING PRICE CALCULATION"]
[null,null,1,null,"Retail Price"]
[null,null,2]
[null,null,3,null,null,null,null,null,"Accessories","Gate Fees","Ad valorem tax"]
[null,null,4,null,null,null,null,null,"Administration Fees","Import Duties","Business License Fees"]
[null,null,5,null,null,null,null,null,"Alarm Systems","Labor","Deposits"]
[null,null,6,null,null,null,null,null,"Assembly","Lease Buyout/Payoff","Deputy Fees"]
[null,null,7,null,null,null,null,null,"Buyer Fees","Notary Fees","Down Payments"]
[null,null,8,null,null,null,null,null,"Clerical Fees","Polycoating","Excise Tax"]
[null,null,9,null,null,null,null,null,"Consumer Fees","Pre-delivery Inspection","Extended Service Agreements"]
[null,null,10,null,null,null,null,null,"Dealer Handling","Processing Fees","Extended Warranties"]
[null,null,11,null,null,null,null,null,"Dealer Preparation Fees","Purchase Fees","Federal Excise Tax"]
[null,null,12,null,null,null,null,null,"Delivery Fees","Settlement Closing","Finance Charges"]
[null,null,13,null,null,null,null,null,"Documentation Fees","Shipping and Handling","GA Warranty Rights Fee"]
[null,null,14,null,"Retail Selling Price  (Total of lines 1-13)",{"$f":"SUM(F12:F24)","v":0},null,null,"Drive-Away Fees","Theft Guard","Insurance"]
[null,"TRADE-IN, REBATES, CASH DISCOUNTS",null,null,null,null,null,null,"Electronic Filing Fees","Theft Protection","Internet Bid Fees"]
[null,null,15,null,"Gross Trade-In Value",null,null,null,"Electronic Title Fees (ETR)","Tires and Wheels","Lead Battery Fee"]
[null,null,16,null,"Rebate",null,null,null,"Fabrication Labor","Transfer Fees","Lemon Law Fees"]
[null,null,17,null,"Cash Discount",null,null,null,"Factory Warranty","Transportation","Luxury Tax"]
[null,null,18,null,"Total (Lines 15-17)",{"$f":"SUM(F27:F29)","v":0},null,null,"Freight","Undercoating","New Car Warranty Fees"]
[null,"TAXABLE VALUE AND TAVT CALCULATION",null,null,null,null,null,null,"Gas Guzzler Tax","VIN Etch Security","Registration Fees"]
[null,null,19,null,"Amount (Equals Line 14)",{"$f":"F25","v":0},null,null,null,null,"Road/Bridge Fees"]
[null,null,20,null,"Taxable Value (Line 18 subtracted from Line 19)",{"$f":"F32-F30","v":0},null,null,"· Line items on the bill of sale are either added to the base selling price if taxable or ignored if not taxable.  Items are NOT subtracted from the base selling price.",null,"Service Contracts"]
[null,null,null,null,null,null,null,null,null,null,"Tag and Title Fees"]
[null,null,21,null,"TAVT Due  (Line 20 multiplied by .07)",{"$f":"IF(F33>0,F33*0.07,0)","v":0}]
[null,null,null,null,null,null,null,null,"· If an amount that would otherwise not be taxable is lumped into a line item that is taxable, the entire amount is taxable."]
[]
[]
[]
["To calculate on the website"]
["Step 1: Go to",null,"https://eservices.drives.ga.gov/_/"]
["Step 2: Click \"TAVT Estimator.\""]
["Step 3: Enter VIN number and follow the prompts."]
["Step 4: Determine other taxable items from the list above",null,null,null,null,null,null,null,null,null,"Revised 06/30/2023"]

{"sheet":"Used Vehicles","index":1,"n_rows":45,"n_cols":12,"rows_kept":45,"cut":false,"hidden":false,"merged":[[6,11,7,11],[8,11,11,11],[2,4,2,11],[3,4,3,11],[6,1,11,5],[6,9,7,10],[8,9,11,10],[12,1,26,1],[40,0,40,11],[30,1,33,1],[31,4,32,4],[34,1,37,1],[31,9,31,10],[32,9,34,10],[35,9,37,10]]}
[]
[]
[null,null,null,null,"      USED VEHICLES ONLY"]
[null,null,null,null,"      Quick Reference for TAVT Calculation (Sale Dates July 2023 and beyond)"]
[]
[]
[null,"Effective January 1, 2020 Fair Market Value = For a used motor vehicle purchased from a dealer other than a “buy here pay here” dealer, the retail selling price of the motor vehicle, less any reduction for the trade-in value of another motor vehicle. No reduction for the trade-in value of another motor vehicle shall be taken unless the name of the owner and the vehicle identification number of such trade-in motor vehicle are shown on the bill of sale.",null,null,null,null,null,null,null,"Taxable Items ",null,"Non-taxable Items"]
[]
[null,null,null,null,null,null,null,null,null,"The following items should be added to the base selling price on lines 2-13.  (Note: This list is intended as a reference guide and is not all-inclusive.  Items that are not specifically listed may be taxable.)",null,"The following items should NOT be added to the base selling price on lines 2-13.  "]
[]
[]
[]
[null,"RETAIL SELLING PRICE CALCULATION"]
[null,null,1,null,"Base Selling Price",null,null,null,null,"Accessories","Gate Fees","Ad valorem tax"]
[null,null,2,null,null,null,null,null,null,"Administration Fees","Import Duties","Business License Fees"]
[null,null,3,null,null,null,null,null,null,"Alarm Systems","Labor","Deposits"]
[null,null,4,null,null,null,null,null,null,"Assembly","Lease Buyout/Payoff","Deputy Fees"]
[null,null,5,null,null,null,null,null,null,"Buyer Fees","Notary Fees","Down Payments"]
[null,null,6,null,null,null,null,null,null,"Clerical Fees","Polycoating","Excise Tax"]
[null,null,7,null,null,null,null,null,null,"Consumer Fees","Pre-delivery Inspection","Extended Service Agreements"]
[null,null,8,null,null,null,null,null,null,"Dealer Handling","Processing Fees","Extended Warranties"]
[null,null,9,null,null,null,null,null,null,"Dealer Preparation Fees","Purchase Fees","Federal Excise Tax"]
[null,null,10,null,null,null,null,null,null,"Delivery Fees","Settlement Closing","Finance Charges"]
[null,null,11,null,null,null,null,null,null,"Documentation Fees","Shipping and Handling","GA Warranty Rights Fee"]
[null,null,12,null,null,null,null,null,null,"Drive-Away Fees","Theft Guard","Insurance"]
[null,null,13,null,null,null,null,null,null,"Electronic Filing Fees","Theft Protection","Internet Bid Fees"]
[null,null,14,null,"Retail Selling Price  (Total of lines 1-13)",{"$f":"SUM(F14:F26)","v":0},null,null,null,"Electronic Title Fees (ETR)","Tires and Wheels","Lead Battery Fee"]
[null,null,null,null,null,null,null,null,null,"Fabrication Labor","Transfer Fees","Lemon Law Fees"]
[null,null,null,null,null,null,null,null,null,"Factory Warranty","Transportation","Luxury Tax"]
[null,null,null,null,null,null,null,null,null,"Freight","Undercoating","New Car Warranty Fees"]
[null,"FAIR MARKET VALUE AND TRADE IN",null,null,null,null,null,null,null,"Gas Guzzler Tax","VIN Etch Security","Registration Fees"]
[null,null,null,null,"Fair Market Value (Amount from line 1, or if line 1 is zero, line 15 ",null,null,null,null,null,null,"Road/Bridge Fees"]
[null,null,16,null,null,{"$f":"F27","v":0},null,null,null,"· Line items on the bill of sale are either added to the base selling price if taxable or ignored if not taxable.  Items are NOT subtracted from the base selling price.",null,"Service Contracts"]
[null,null,17,null,"Gross Trade-In Value",null,null,null,null,null,null,"Tag and Title Fees"]
[null,"TAXABLE VALUE AND TAVT CALCULATION"]
[null,null,18,null,"Taxable Value (Line 17 subtracted from Line 16)",{"$f":"F33-F34","v":0},null,null,null,"· If an amount that would otherwise not be taxable is lumped into a line item that is taxable, the entire amount is taxable."]
[]
[null,null,19,null,"TAVT Due  (Line 18 multiplied by .07)",{"$f":"IF(F33-F34>0,F36*0.07,0)","v":0}]
[]
[]
["To calculate on the website"]
["Step 1: Go to",null,"https://eservices.drives.ga.gov/_/"]
["Step 2: Click \"TAVT Estimator.\""]
["Step 3: Enter VIN number and follow the prompts."]
["Step 4: Determine other taxable items from the list above",null,null,null,null,null,null,null,null,null,null,"Revised 06/30/2023"]

{"sheet":"Leased","index":2,"n_rows":47,"n_cols":11,"rows_kept":47,"cut":false,"hidden":false,"merged":[[35,8,37,9],[38,8,40,9],[42,0,42,10],[26,1,30,1],[31,1,35,1],[36,0,40,6],[33,4,34,4],[2,4,2,10],[3,4,3,10],[6,10,7,10],[6,4,7,4],[12,8,13,9],[12,10,13,10],[8,8,8,9],[9,8,9,9],[4,4,4,10],[14,8,17,9],[14,10,17,10],[6,1,10,1],[6,8,6,9],[7,8,7,9],[12,1,25,1]]}
[]
[]
[null,null,null,null,"      LEASED VEHICLES ONLY"]
[null,null,null,null,"      Quick Reference for TAVT Calculation"]
[null,null,null,null,"(Sale Dates July 2023 and beyond)"]
[]
[null,"DEPRECIATION & AMORTIZED AMOUNTS",null,null,"Businesses who lease vehicles with adjustable rental clause must use Agreed Upon Value.",null,null,null,"Included in down payment",null,"Not included in down payment"]
[null,null,null,null,null,null,null,null,"The following items should be added to the downpayment on line 3."]
[null,null,1,null,"Depreciation plus any Amortized Amounts",null,null,null,"Cash supplied as a capitalized cost reduction",null,"Rebates, Net trade allowances"]
[null,null,2,null,"Down Payment ",null,null,null,"Upfront payments collected at the inception of lease",null,"Monthly payments made in advance"]
[null,null,3,null,"Total of above",{"$f":"F9+F10","v":0},null,null,null,null,"Noncash credit, Taxes & Fees"]
[null,"OR",null,null,"OR"]
[null,"AGREED UPON VALUE                Can only be used when (1) the vehicle is leased for business use and (2) the lease agreement states the rental price can be adjusted.",4,null,"Agreed Upon Value on Lease Agreement",null,null,null,"Taxable Items ",null,"Non-taxable Items"]
[null,null,5]
[null,null,6,null,null,null,null,null,"The following items should be added to the agreed upon value on lines 5-16.  (Note: This list is intended as a reference guide and is not all-inclusive.  Items that are not specifically listed may be taxable.)",null,"The following items should NOT be added to the agreed upon value on lines 5-16.  "]
[null,null,7]
[null,null,8]
[null,null,9]
[null,null,10,null,null,null,null,null,"Administration Fees","Import Duties","Business License Fees"]
[null,null,11,null,null,null,null,null,"Alarm Systems","Labor","Deposits"]
[null,null,12,null,null,null,null,null,"Assembly","Lease Acquisition Fees","Deputy Fees"]
[null,null,13,null,null,null,null,null,"Buyer Fees","Notary Fees","Down Payments"]
[null,null,14,null,null,null,null,null,"Clerical Fees","Polycoating","Excise Tax"]
[null,null,15,null,null,null,null,null,"Consumer Fees","Pre-delivery Inspection","Extended Service Agreements"]
[null,null,16,null,null,null,null,null,"Dealer Handling","Processing Fees","Extended Warranties"]
[null,null,17,null,"Total of agreed upon value  (Total of lines 4-16)",{"$f":"SUM(F13:F25)","v":0},null,null,"Dealer Preparation Fees","Purchase Fees","Federal Excise Tax"]
[null,"TRADE-IN, REBATES, CASH DISCOUNTS                             (Can only be used with Agreed Upon Value)",null,null,null,null,null,null,"Delivery Fees","Settlement Closing","Finance Charges"]
[null,null,18,null,"Gross Trade-In Value (Agreed Upon Value Only)",null,null,null,"Documentation Fees","Shipping and Handling","GA Warranty Rights Fee"]
[null,null,19,null,"Rebate (Agreed Upon Value Only)",null,null,null,"Drive-Away Fees","Theft Guard","Insurance"]
[null,null,20,null,"Cash Discount (Agreed Upon Value Only)",null,null,null,"Electronic Filing Fees","Theft Protection","Internet Bid Fees"]
[null,null,21,null,"Total (Lines 18-20)",{"$f":"SUM(F28:F30)","v":0},null,null,"Electronic Title Fees (ETR)","Tires and Wheels","Lead Battery Fee"]
[null,"TAXABLE VALUE AND TAVT CALCULATION",null,null,null,null,null,null,"Fabrication Labor","Transfer Fees","Lemon Law Fees"]
[null,null,22,null,"Amount [(Line 1 x Line 2 + Line 3) or Line 17)]",{"$f":"IF(F9>0,F11,F26)","v":0},null,null,"Factory Warranty","Transportation","Luxury Tax"]
[null,null,23,null,"Taxable Value (Line 21 subtracted from Line 22 for agreed upon value, total payments use line 22)",{"$f":"F33-F31","v":0},null,null,"Freight","Undercoating","New Car Warranty Fees"]
[null,null,null,null,null,null,null,null,"Gas Guzzler Tax","VIN Etch Security","Registration Fees"]
[null,null,24,null,"TAVT Due  (Line 23 multiplied by .07)",{"$f":"IF(F34>0,F34*0.07,0)","v":0},null,null,"· Line items on the lease agreement are either added to the agreed upon value if taxable or ignored if not taxable.  Items are NOT subtracted from the agreed upon value.",null,"Road/Bridge Fees"]
[null,null,null,null,null,null,null,null,null,null,"Service Contracts"]
[null,null,null,null,null,null,null,null,null,null,"Tag and Title Fees"]
[null,null,null,null,null,null,null,null,"· If an amount that would otherwise not be taxable is lumped into a line item that is taxable, the entire amount is taxable."]
[]
[]
[]
["To calculate on the website:"]
["Step 1: Go to",null,"https://eservices.drives.ga.gov/_/"]
["Step 2: Click \"TAVT Estimator.\""]
["Step 3: Enter VIN number and follow the prompts."]
["Step 4: Enter total payment amount or agreed upon value",null,null,null,null,null,null,null,null,null,"Revised 06/30/2023"]

{"sheet":"Leased2021","index":3,"n_rows":47,"n_cols":11,"rows_kept":47,"cut":false,"hidden":false,"merged":[[2,4,2,10],[3,4,3,10],[6,1,10,1],[6,4,7,4],[6,8,6,9],[6,10,7,10],[7,8,7,9],[8,8,8,9],[9,8,9,9],[4,4,4,10],[42,0,42,10],[12,1,25,1],[12,8,13,9],[12,10,13,10],[14,8,17,9],[14,10,17,10],[26,1,30,1],[31,1,35,1],[33,4,34,4],[35,8,37,9],[36,0,40,6],[38,8,40,9]]}
[]
[]
[null,null,null,null,"      LEASED VEHICLES ONLY"]
[null,null,null,null,"      Quick Reference for TAVT Calculation "]
[null,null,null,null,"(Sale Dates July 2023 and beyond)"]
[]
[null,"TOTAL LEASE PAYMENTS",null,null,"Businesses who lease vehicles with adjustable rental clause must use Agreed Upon Value.",null,null,null,"Included in down payment",null,"Not included in down payment"]
[null,null,null,null,null,null,null,null,"The following items should be added to the downpayment on line 3."]
[null,null,1,null,"Total Number of Payments",null,null,null,"Cash supplied as a capitalized cost reduction",null,"Rebates, Net trade allowances"]
[null,null,2,null,"Monthly Payment Amount",null,null,null,"Upfront payments collected at the inception of lease",null,"Monthly payments made in advance"]
[null,null,3,null,"Down Payment ",null,null,null,null,null,"Noncash credit, Taxes & Fees"]
[null,"OR",null,null,"OR"]
[null,"AGREED UPON VALUE                Can only be used when (1) the vehicle is leased for business use and (2) the lease agreement states the rental price can be adjusted.",4,null,"Agreed Upon Value on Lease Agreement",null,null,null,"Taxable Items ",null,"Non-taxable Items"]
[null,null,5]
[null,null,6,null,null,null,null,null,"The following items should be added to the agreed upon value on lines 5-16.  (Note: This list is intended as a reference guide and is not all-inclusive.  Items that are not specifically listed may be taxable.)",null,"The following items should NOT be added to the agreed upon value on lines 5-16.  "]
[null,null,7]
[null,null,8]
[null,null,9]
[null,null,10,null,null,null,null,null,"Administration Fees","Import Duties","Business License Fees"]
[null,null,11,null,null,null,null,null,"Alarm Systems","Labor","Deposits"]
[null,null,12,null,null,null,null,null,"Assembly","Lease Acquisition Fees","Deputy Fees"]
[null,null,13,null,null,null,null,null,"Buyer Fees","Notary Fees","Down Payments"]
[null,null,14,null,null,null,null,null,"Clerical Fees","Polycoating","Excise Tax"]
[null,null,15,null,null,null,null,null,"Consumer Fees","Pre-delivery Inspection","Extended Service Agreements"]
[null,null,16,null,null,null,null,null,"Dealer Handling","Processing Fees","Extended Warranties"]
[null,null,17,null,"Total of agreed upon value  (Total of lines 4-16)",{"$f":"SUM(F13:F25)","v":0},null,null,"Dealer Preparation Fees","Purchase Fees","Federal Excise Tax"]
[null,"TRADE-IN, REBATES, CASH DISCOUNTS                             (Can only be used with Agreed Upon Value)",null,null,null,null,null,null,"Delivery Fees","Settlement Closing","Finance Charges"]
[null,null,18,null,"Gross Trade-In Value (Agreed Upon Value Only)",null,null,null,"Documentation Fees","Shipping and Handling","GA Warranty Rights Fee"]
[null,null,19,null,"Rebate (Agreed Upon Value Only)",null,null,null,"Drive-Away Fees","Theft Guard","Insurance"]
[null,null,20,null,"Cash Discount (Agreed Upon Value Only)",null,null,null,"Electronic Filing Fees","Theft Protection","Internet Bid Fees"]
[null,null,21,null,"Total (Lines 18-20)",{"$f":"SUM(F28:F30)","v":0},null,null,"Electronic Title Fees (ETR)","Tires and Wheels","Lead Battery Fee"]
[null,"TAXABLE VALUE AND TAVT CALCULATION",null,null,null,null,null,null,"Fabrication Labor","Transfer Fees","Lemon Law Fees"]
[null,null,22,null,"Amount [(Line 1 x Line 2 + Line 3) or Line 17)]",{"$f":"IF(F9>0,F9*F10+F11,F26)","v":0},null,null,"Factory Warranty","Transportation","Luxury Tax"]
[null,null,23,null,"Taxable Value (Line 21 subtracted from Line 22 for agreed upon value, total payments use line 22)",{"$f":"F33-F31","v":0},null,null,"Freight","Undercoating","New Car Warranty Fees"]
[null,null,null,null,null,null,null,null,"Gas Guzzler Tax","VIN Etch Security","Registration Fees"]
[null,null,24,null,"TAVT Due  (Line 23 multiplied by .07)",{"$f":"IF(F34>0,F34*0.066,0)","v":0},null,null,"· Line items on the lease agreement are either added to the agreed upon value if taxable or ignored if not taxable.  Items are NOT subtracted from the agreed upon value.",null,"Road/Bridge Fees"]
[null,null,null,null,null,null,null,null,null,null,"Service Contracts"]
[null,null,null,null,null,null,null,null,null,null,"Tag and Title Fees"]
[null,null,null,null,null,null,null,null,"· If an amount that would otherwise not be taxable is lumped into a line item that is taxable, the entire amount is taxable."]
[]
[]
[]
["To calculate on the website:"]
["Step 1: Go to",null,"https://eservices.drives.ga.gov/_/"]
["Step 2: Click \"TAVT Estimator.\""]
["Step 3: Enter VIN number and follow the prompts."]
["Step 4: Enter total payment amount or agreed upon value",null,null,null,null,null,null,null,null,null,"Revised 06/30/2023"]

{"sheet":"Directly Financed","index":4,"n_rows":44,"n_cols":12,"rows_kept":44,"cut":false,"hidden":false,"merged":[[2,4,2,11],[3,4,3,11],[6,4,10,4],[6,9,7,11],[8,9,8,11],[11,1,25,1],[18,9,19,11],[20,9,20,11],[22,9,23,11],[26,1,28,1],[26,4,28,4],[9,9,12,11],[39,0,39,11],[43,11,43,12],[29,1,32,1],[30,4,31,4],[31,9,31,10],[32,9,34,11],[33,1,36,1],[35,9,37,11]]}
[]
[]
[null,null,null,null,"Directly Financed (Buy Here Pay Here)"]
[null,null,null,null,"      Quick Reference for TAVT Calculation (Sale Dates July 2023 and beyond)"]
[]
[]
[null,null,null,null,"DOR Assessment Manual Value as of the Date of Sale. If one exists, skip lines 2 through 16 and re-enter amount on line 17.  If one does not exist, enter zero and continue to line 16. If NADA does not exist, enter zero and continue to line 2. (See below instructions for looking up DOR assessment manual value)",null,null,null,null,"Taxable Items for Used Vehicles"]
[]
[null,"DOR VALUE",null,null,null,null,null,null,null,"The following items should be added to the base selling price on lines 3-14."]
[null,null,null,null,null,null,null,null,null,"Include the price of the motor vehicle plus any other items, sold with the vehicle, that add actual value to the vehicle.  Items that would be considered to add actual value are those items that become part of the vehicle and include, but are not limited to:"]
[null,null,1]
[null,"RETAIL SELLING PRICE CALCULATION"]
[null,null,2,null,"Base Selling Price"]
[null,null,3,null,null,null,null,null,null,"Bed Liners","Floor Mats","Lights"]
[null,null,4,null,null,null,null,null,null,"Leather Seats","Rims","Roof Racks"]
[null,null,5,null,null,null,null,null,null,"Stereo Equipment","Tires and Wheels","Theft Protection"]
[null,null,6,null,null,null,null,null,null,"Undercoating","VIN Etch Security","Alarm Systems"]
[null,null,7]
[null,null,8,null,null,null,null,null,null,"Non-taxable Items"]
[null,null,9]
[null,null,10,null,null,null,null,null,null,"The following items should NOT be added to the base selling price on lines 3-14.  "]
[null,null,11]
[null,null,12,null,null,null,null,null,null,"Items that would NOT be considered to add actual value to the vehicle include, but are not limited to:"]
[null,null,13]
[null,null,14,null,null,null,null,null,null,"Doc Fees","Freight","Labor"]
[null,null,15,null,"Retail Selling Price  (Total of lines 2-14)",{"$f":"SUM(F13:F25)","v":0},null,null,null,"Dealer Prep Fees","Fuel or fluids","NOS"]
[null,"NADA VALUE",null,null,"NADA Guide \"Clean Retail\" Value -  January edition (if one does not exist, enter zero)",null,null,null,null,"Lemon Law","Mandated Fees","Finance Charges"]
[null,null,null,null,null,null,null,null,null,"Interest Charges","ETR Fees","Administrative Fees"]
[null,null,16,null,null,null,null,null,null,"Extended Warranties","Mainenance Agreements","Insurances"]
[null,"FAIR MARKET VALUE AND TRADE IN",null,null,null,null,null,null,null,"Tag and Title Fees","Transportation","Interest"]
[null,null,null,null,"Fair Market Value (Amount from line 1, or if line 1 is zero, line 16, or if line 16 is zero, line 15)"]
[null,null,17,null,null,{"$f":"IF(F11>0,F11,IF(F29>0,F29,F26))","v":0}]
[null,null,18,null,"Gross Trade-In Value",null,null,null,null,"· Line items on the bill of sale are either added to the base selling price if taxable or ignored if not taxable.  Items are NOT subtracted from the base selling price."]
[null,"TAXABLE VALUE AND TAVT CALCULATION"]
[null,null,19,null,"Taxable Value (Line 18 subtracted from Line 17)",{"$f":"F32-F33","v":0}]
[null,null,null,null,null,null,null,null,null,"· If an amount that would otherwise not be taxable is lumped into a line item that is taxable, the entire amount is taxable."]
[null,null,20,null,"TAVT Due  (Line 19 multiplied by .045)",{"$f":"IF(F32-F33>0,F35*0.045,0)","v":0}]
[]
[]
["To Look Up DOR Assessment Manual Values:"]
["Step 1: Go to",null,"www.newtitletax.com","https://eservices.drives.ga.gov/_/"]
["Step 2: Click \"TAVT Estimator.\""]
["Step 3: Enter VIN number and follow the prompts."]
["Step 4: DOR Assessment Manual Valuation will appear In the box labeled \"Fair Market Value.\"  Enter this amount on line 1 above.",null,null,null,null,null,null,null,null,null,null,"Revised 06/30/2023"]

{"sheet":"Penalties and Total","index":5,"n_rows":31,"n_cols":11,"rows_kept":31,"cut":false,"hidden":false,"merged":[[2,3,2,8],[3,3,3,8],[23,6,23,7],[24,10,31,12],[31,0,31,3],[6,0,7,3],[8,0,9,3],[30,5,30,8],[23,0,23,3],[6,5,9,8],[6,10,7,12],[9,10,9,12],[10,10,10,12]]}
[]
[]
[null,null,null,"DEALER PENALTIES AND TOTAL AMOUNT DUE"]
[]
[]
[]
["Dealer Penalties",null,null,null,null,"Total Amount Due",null,null,null,null,"Office Use Only"]
[]
["(Do not use for a casual sale)"]
[null,null,null,null,null,null,null,null,null,null,"Application Date for DRIVES:"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H14=0,C16,C19)","v":"00:00:00"}]
[null,"Select Worksheet","Used"]
[null,null,null,null,null,null,"Title",18]
[null,"Date of Purchase",null,null,null,null,"Title Penalty",{"$f":"IF(dayslate=0,0,10)","v":0}]
[null,null,null,null,null,null,"TAVT",{"$f":"ROUND(C21,2)","v":0}]
[null,"Original Receive Date",null,null,null,null,"TAVT Penalty",{"$f":"ROUND(C22,2)","v":0}]
[null,"Original Return Date"]
[]
[null,"Current Received Date",null,null,null,null,"Total for Title",{"$f":"SUM(H13:H16)","v":18}]
[null,null,null,null,null,null,"Tag"]
[null,"Original TAVT Amount Due",{"$f":"VLOOKUP(C12,types2,3,FALSE)","v":0}]
[null,"Dealer Penalty",{"$f":"VLOOKUP(dayslate,table,5,1)","v":0},null,null,null,"Current Total for Title and Tag",{"$f":"H19+H20","v":18}]
[]
["Total dealer penalties due as of:",null,null,null,null,null,"Total amount due including tag as of:"]
[null,{"$f":"Calculations!I51","v":"1900-03-01"},{"$f":"Calculations!K51","v":0},null,null,null,{"$f":"B25","v":"1900-03-01"},{"$f":"$H$13+10+$H$15+$H$20+C25","v":28},null,null,"Note: Verify that New, Used, Leased or Directly Financed is correctly checked in cell C12 before printing."]
[null,{"$f":"Calculations!I52","v":"1900-03-31"},{"$f":"Calculations!K52","v":0},null,null,null,{"$f":"B26","v":"1900-03-31"},{"$f":"$H$13+10+$H$15+$H$20+C26","v":28}]
[null,{"$f":"Calculations!I53","v":"1900-04-30"},{"$f":"Calculations!K53","v":0},null,null,null,"1900-04-30",28]
[null,{"$f":"Calculations!I54","v":"1900-05-30"},{"$f":"Calculations!K54","v":0},null,null,null,"1900-05-30",28]
[null,{"$f":"Calculations!I55","v":"1900-06-29"},{"$f":"Calculations!K55","v":0},null,null,null,"1900-06-29",28]
[null,{"$f":"Calculations!I56","v":"1900-07-29"},{"$f":"Calculations!K56","v":0},null,null,null,{"$f":"B30","v":"1900-07-29"},28]
[null,null,null,null,null,{"$f":"IF(Calculations!B50>1411,\"Exceeds calculator maximum, calculate manually!\",\" \")","v":" "}]

{"sheet":"Calculations","index":6,"n_rows":56,"n_cols":15,"rows_kept":56,"cut":false,"hidden":true,"merged":[]}
["New",1,{"$f":"'New Vehicles'!$F$35","v":0},null,null,null,null,null,1,0,0,{"$f":"dos+J1","v":"00:00:00"},{"$f":"tavt","v":0},{"$f":"K1*M1","v":0},1]
["Used",2,{"$f":"'Used Vehicles'!F38","v":0},null,null,null,null,null,2,31,0.05,"1900-01-31",0,{"$f":"K2*M2","v":0},2]
["Leased",3,{"$f":"Leased!F36","v":0},null,null,null,null,null,3,61,0.1,"1900-03-01",0,0,3]
["Directly Financed",4,{"$f":"'Directly Financed'!F37","v":0},null,null,null,null,null,4,91,0.15,"1900-03-31",0,0,4]
["Leased 2021",5,{"$f":"Leased2021!F36","v":0},null,null,null,null,null,5,121,0.2,"1900-04-30",0,{"$f":"K5*M5","v":0},5]
[null,null,null,null,null,null,null,null,6,151,0.25,"1900-05-30",0,{"$f":"K6*M6","v":0},6]
[null,null,null,null,null,null,null,null,7,181,0.3,{"$f":"dos+J7","v":"1900-06-29"},0,{"$f":"K7*M7","v":0},7]
["Received on time",{"$f":"IF(origrec-dos<31,\"Y\",\"N\")","v":"Y"},null,null,null,null,null,null,8,211,0.35,"1900-07-29",0,{"$f":"K8*M8","v":0},8]
["First Late Date if on time",{"$f":"IF(B8=\"Y\",origret+61,0)","v":"1900-03-01"},null,null,null,null,null,null,9,241,0.4,"1900-08-28",0,{"$f":"K9*M9","v":0},9]
["First penalty date",{"$f":"dos+31","v":"1900-01-31"},null,null,null,null,null,null,10,271,0.45,"1900-09-27",0,0,10]
[null,null,null,null,null,null,null,null,11,301,0.5,"1900-10-27",0,{"$f":"K11*M11","v":0},11]
[null,null,null,null,null,null,null,null,12,331,0.55000000000000004,"1900-11-26",0,{"$f":"K12*M12","v":0},12]
[null,null,null,null,null,null,null,null,13,361,0.6,"1900-12-26",0,0,13]
[null,null,null,null,null,null,null,null,14,391,0.65,"1901-01-25",0,0,14]
[null,null,null,null,null,null,null,null,15,421,0.7,"1901-02-24",0,0,15]
[null,null,null,null,null,null,null,null,16,451,0.75,"1901-03-26",0,0,16]
[null,null,null,null,null,null,null,null,17,481,0.8,"1901-04-25",0,0,17]
[null,null,null,null,null,null,null,null,18,511,0.85,"1901-05-25",0,0,18]
[null,null,null,null,null,null,null,null,19,541,0.9,"1901-06-24",0,0,19]
[null,null,null,null,null,null,null,null,20,571,0.95,"1901-07-24",0,0,20]
[null,null,null,null,null,null,null,null,21,601,1,"1901-08-23",0,0,21]
[null,null,null,null,null,null,null,null,22,631,1.05,"1901-09-22",0,0,22]
[null,null,null,null,null,null,null,null,23,661,1.1000000000000001,"1901-10-22",0,0,23]
[null,null,null,null,null,null,null,null,24,691,1.1499999999999999,"1901-11-21",0,0,24]
[null,null,null,null,null,null,null,null,25,721,1.2,"1901-12-21",0,0,25]
[null,null,null,null,null,null,null,null,26,751,1.25,"1902-01-20",0,0,26]
[null,null,null,null,null,null,null,null,27,781,1.3,{"$f":"dos+J27","v":"1902-02-19"},0,{"$f":"K27*M27","v":0},27]
[null,null,null,null,null,null,null,null,28,811,1.35,"1902-03-21",0,0,28]
[null,null,null,null,null,null,null,null,29,841,1.4,"1902-04-20",0,0,29]
[null,null,null,null,null,null,null,null,30,871,1.45,"1902-05-20",0,0,30]
[null,null,null,null,null,null,null,null,31,901,1.5,"1902-06-19",0,0,31]
[null,null,null,null,null,null,null,null,32,931,1.55,"1902-07-19",0,0,32]
[null,null,null,null,null,null,null,null,33,961,1.6,"1902-08-18",0,0,33]
[null,null,null,null,null,null,null,null,34,991,1.65,"1902-09-17",0,0,34]
[null,null,null,null,null,null,null,null,35,1021,1.7,"1902-10-17",0,0,35]
[null,null,null,null,null,null,null,null,36,1051,1.75,"1902-11-16",0,0,36]
[null,null,null,null,null,null,null,null,37,1081,1.8,"1902-12-16",0,0,37]
[null,null,null,null,null,null,null,null,38,1111,1.85,{"$f":"dos+J38","v":"1903-01-15"},0,{"$f":"K38*M38","v":0},38]
[null,null,null,null,null,null,null,null,39,1141,1.9,"1903-02-14",0,0,39]
[null,null,null,null,null,null,null,null,40,1171,1.95,"1903-03-16",0,0,40]
[null,null,null,null,null,null,null,null,41,1201,2,"1903-04-15",0,0,41]
[null,null,null,null,null,null,null,null,42,1231,2.0499999999999998,{"$f":"dos+J42","v":"1903-05-15"},0,{"$f":"K42*M42","v":0},42]
[null,null,null,null,null,null,null,null,43,1261,2.1,"1903-06-14",0,0,43]
[null,null,null,null,null,null,null,null,44,1291,2.15,"1903-07-14",0,0,44]
[null,null,null,null,null,null,null,null,45,1321,2.2000000000000002,"1903-08-13",0,0,45]
[null,null,null,null,null,null,null,null,46,1351,2.25,"1903-09-12",0,0,46]
["First possible penalties",{"$f":"MAX(B9,B10)","v":"1900-03-01"},null,null,null,null,null,null,47,1381,2.2999999999999998,"1903-10-12",0,0,47]
["Current Receive Date",{"$f":"recdate","v":"00:00:00"},null,null,null,null,null,null,48,1411,2.35,"1903-11-11",0,0,48]
[]
["Days late for calculation",{"$f":"IF(B48<B47,0,B48-dos)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(B48<B47,B47,INDEX(table,MATCH(B48,L1:L48,1)+1,3))","v":"1900-03-01"},{"$f":"I51-dos","v":61},{"$f":"VLOOKUP(J51,table,5,1)","v":0},{"$f":"VLOOKUP(J51,table,6,1)","v":3}]
[null,null,null,null,null,null,null,null,{"$f":"VLOOKUP($L51+1,tablealt,4,FALSE)","v":"1900-03-31"},91,{"$f":"VLOOKUP($L51+1,tablealt,6,FALSE)","v":0},{"$f":"VLOOKUP($L51+1,tablealt,7,FALSE)","v":4}]
[null,null,null,null,null,null,null,null,{"$f":"VLOOKUP($L52+1,tablealt,4,FALSE)","v":"1900-04-30"},121,{"$f":"VLOOKUP($L52+1,tablealt,6,FALSE)","v":0},{"$f":"VLOOKUP($L52+1,tablealt,7,FALSE)","v":5}]
[null,null,null,null,null,null,null,null,{"$f":"VLOOKUP($L53+1,tablealt,4,FALSE)","v":"1900-05-30"},151,{"$f":"VLOOKUP($L53+1,tablealt,6,FALSE)","v":0},{"$f":"VLOOKUP($L53+1,tablealt,7,FALSE)","v":6}]
[null,null,null,null,null,null,null,null,{"$f":"VLOOKUP($L54+1,tablealt,4,FALSE)","v":"1900-06-29"},181,{"$f":"VLOOKUP($L54+1,tablealt,6,FALSE)","v":0},{"$f":"VLOOKUP($L54+1,tablealt,7,FALSE)","v":7}]
[null,null,null,null,null,null,null,null,{"$f":"VLOOKUP($L55+1,tablealt,4,FALSE)","v":"1900-07-29"},211,{"$f":"VLOOKUP($L55+1,tablealt,6,FALSE)","v":0},{"$f":"VLOOKUP($L55+1,tablealt,7,FALSE)","v":8}]