Rule 560-12-7-.09 - Obligation to Collect and Remit Tax(1) In the situation where sales are subject to the Educational Local Option Tax, every dealer making sales of tangible personal property at retail in this State, and every dealer making sales of tangible personal property at retail outside this State, or the geographic areas of the taxing district for distribution, storage, use or other consumption in the taxing district shall add the amount of tax imposed by this Act upon the purchaser to the sales price or charge. The tax shall then be a debt from the purchaser or consumer to the dealer until paid, and shall be recoverable at law in the same manner as any other debt.(2) The retailer shall collect and the purchaser shall pay the Educational Local Option Tax. Any retailer who shall neglect, fail, or refuse to collect and remit the tax as required by law upon any and every taxable sale made by the dealer, the dealer's agents, or employees, or upon tangible personal property and services which are subject to the Educational Local Option Tax Act, shall be liable for payment of the tax.(3) Each sales tax return used to remit Educational Local Option Tax shall separately identify the location of each retail establishment at which any of the Educational Local Option Tax remitted was collected and shall specify the amount of sales and amount of taxes collected at each such establishment for the period of the return, so as to thereby facilitate determination by the State Revenue Commissioner that all Educational Local Option Tax is collected and distributed according to situs of sale.Ga. Comp. R. & Regs. R. 560-12-7-.09
O.C.G.A. Secs. 48-2-12, 48-8-141.
Original Rule entitled "Obligation to Collect and Remit Tax" was adopted as ER. 560-12-7-0.11-.09. F. June 23, 1997, eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER is adopted, as specified by the Agency.Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997.