There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 8 - SALES AND USE TAXES
ARTICLE 1 - STATE SALES AND USE TAX
PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
§ 48-8-53 - Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner
O.C.G.A. 48-8-53 (2010)48-8-53. Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner
Each wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether the sales are for cash or on terms of credit. The record shall contain the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. These records shall be kept for a period of three years and shall be open to inspection by the commissioner or his duly authorized deputies, agents, and assistants at all reasonable hours during the day.
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