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2014 Georgia Code
Title 48 - REVENUE AND TAXATION
Chapter 8 - SALES AND USE TAXES
Article 3 - COUNTY SALES AND USE TAXES
Part 1 - COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX
§ 48-8-114 - Sales tax return requirements

GA Code § 48-8-114 (2014) What's This?

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.

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