In the Total Exempt Sales field, enter the dollar amount of sales sourced to Georgia that are exempt from state sales tax. Selecting a jurisdiction code.In an asset sale, the new owner purchases the business's physical assets. The seller retains all rights to the legal entity. Capital gains tax in Georgia is calculated on the difference between the purchase and selling price of your property. "Streamline your personal property transactions with our General Bill of Sale Form. Only one PT-61 form is to be filed with each applicable deed. You can fill out your PT-61 form using our PT-61 eFiling Portal.