Ga. Comp. R. & Regs. 560-12-1-.10
Certificate of Registration, on paper determined to be appropriate by the Commissioner, bearing the symbol "SR" following the certificate number may be issued for the purpose of buying tangible personal property tax exempt for resale or further processing and for reporting and remitting the tax. Such certificate shall be issued only to a person not regularly engaged in making sales at retail in this State and relieves the dealer to whom issued from filing tax returns for months in which no tax is due. However, returns must be filed for each and every month in which tax may be due. The issuance of such certificate will in no way relieve the holder thereof from payment of tax, penalty and interest on taxes not reported and remitted when due.
Ga. Comp. R. & Regs. R. 560-12-1-.10
O.C.G.A. Sec. 48-2-12.