Ga. Comp. R. & Regs. 560-12-2-.44
Current through Rules and Regulations filed through October 17, 2024
Every person outside this State who engages in business in this State as a dealer as defined in the Act, is required to register, collect and remit the tax on all taxable tangible personal property sold or delivered for storage, use or consumption in this State. Such dealers must file monthly sales and use tax reports, unless otherwise authorized, and perform all other duties required of dealers in this State.
Ga. Comp. R. & Regs. R. 560-12-2-.44
Ga. L. 1937-38, Extra Sess., pp. 77 et seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec. 92-3438a.