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Georgia Rules and Regulations (Ga. Comp. R. & Regs.)

560-12-1

Ga. Comp. R. & Regs. 560-12-1

Administrative Rules and Regulations

560-12-1-.01RepealedRepealed 560-12-1-.02Adjustments and Replacements 560-12-1-.03RepealedRepealed 560-12-1-.04RepealedRepealed 560-12-1-.05Rounding Rule for the Collection of Sales and Use Tax 560-12-1-.06Cash or Accrual Basis 560-12-1-.07Casual Sale 560-12-1-.08Certificate of Exemption 560-12-1-.09Certificate of Registration 560-12-1-.10Certificate of Registration (Special Reporting)560-12-1-.11Collection of Tax 560-12-1-.12Consigned Tangible Personal Property 560-12-1-.13Consolidated Returns 560-12-1-.14Withdrawals from Inventory 560-12-1-.15RepealedRepealed 560-12-1-.16Direct Pay Reporting 560-12-1-.17Dual Operator 560-12-1-.18Exemptions 560-12-1-.19Extension of Time 560-12-1-.20Leased Departments 560-12-1-.21Leases or Rentals 560-12-1-.22Filing and Remittance Requirements 560-12-1-.23Preservation of Records 560-12-1-.24RepealedRepealed 560-12-1-.25Refunds 560-12-1-.26RepealedRepealed 560-12-1-.27RepealedRepealed 560-12-1-.28RepealedRepealed 560-12-1-.29Sale Exclusively for 10[CENT] or Less. Invalid 560-12-1-.30Stolen Tax Funds 560-12-1-.31RepealedRepealed 560-12-1-.32Taxes Paid to Other States 560-12-1-.33RepealedRepealed 560-12-1-.34Trade-Ins 560-12-1-.35State and Federal Excise Tax 560-12-1-.36Pro Rate Allocation of Unidentifiable Sales and Use Tax Proceeds 560-12-1-.37Revocations of Certificates of Registration