Ga. Comp. R. & Regs. R. 560-12-2-.44 - Foreign Vendors

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.

Notes

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.

Original Rule entitled "Foreign Vendors" was filed and effective June 30, 1965.