Each sales tax return remitting taxes collected under this article shall separately identify the location of each transaction at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each such location for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.
History. Code 1981, § 48-8-269.49 , enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5B - Special Districts for Transit Purposes (Transit Splost)
Part 4 - Procedures for Levy of a Tax for Transit Projects
§ 48-8-269.47. Tax Rate; Procedure for Imposition of Tax
§ 48-8-269.48. Administration and Collection of Tax
§ 48-8-269.49. Sales Tax Return; Requirements
§ 48-8-269.50. Disbursement of Proceeds
§ 48-8-269.51. Allocation or Balancing of Funds
§ 48-8-269.52. Exemption From Taxation
§ 48-8-269.54. Purchases Outside Geographical Area
§ 48-8-269.55. Regulatory Authority
§ 48-8-269.56. Provisions Create Additional Tax
§ 48-8-269.57. Exclusive Use of Tax Proceeds; Audits; Payment of Debt