Ga. Comp. R. & Regs. 560-12-1-.13
Any person operating four or more places of business as a dealer in this State may, with written approval of the Commissioner, file one return for each reporting period showing the consolidated sales and use tax due for all his places of business in this State. Consolidated returns may be filed only upon written permission of the Commissioner for such method of filing. Inserts furnished by the Sales Tax Unit must be attached to such returns and must show the Certificate of Registration number for each location, the gross sales, taxable purchases on which tax is due, itemized allowable exemptions, gross tax due including excess tax collected and net tax due for each location and any other information required by Report Form ST-3.
Ga. Comp. R. & Regs. R. 560-12-1-.13
Ga. Code Ann. Secs. 94-3438a, 92-8405, 92-8406, 92-8409, 92-8427.