Ga. Comp. R. & Regs. R. 560-12-5-.09 - Obligation to Collect and Remit Tax

(1) In the situation where such sales are subject to the 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 Local Jurisdiction for distribution, storage, use or other consumption in the Local Jurisdiction shall add the amount of tax imposed by the Act upon the purchaser to the sales price or charge, which 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 Local Option Tax. Any retailer who shall neglect, fail, or refuse to collect and remit the tax as required by law, upon any, every, and all taxable sales made by him, his agents, or employees, or upon tangible personal property and services which are subject to the Local Option Tax Act, shall be liable for and pay the tax himself.

(3) Each sales tax return remitting Local Option tax, shall separately identify the location of each retail establishment at which any of the 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 of the State Revenue Commissioner that all Local Option Tax is collected and distributed according to situs of sale.

Notes

Ga. Comp. R. & Regs. R. 560-12-5-.09

Ga. L. 1975, pp. 984, 985, 986, 987, 988, 993, 994.

Original Rule entitled "Obligation to Collect and Remit Tax" was filed on January 12, 1976; effective February 1, 1976.