Georgia Code § 48-8-114 - Sales Tax Return Requirements

Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this part are collected and distributed according to situs of sale.

Section: Previous  48-8-110  48-8-110.1  48-8-111  48-8-111.1  48-8-112  48-8-113  48-8-114  48-8-115  48-8-116  48-8-117  48-8-118  48-8-119  48-8-120  48-8-121  48-8-122  Next

Last modified: October 14, 2016