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Ga. Comp. R. & Regs. 560-12-5 – Local Option Tax | Midpage
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Georgia Rules and Regulations (Ga. Comp. R. & Regs.)
Division 560
560-12
560-12-5
Ga. Comp. R. & Regs. 560-12-5
Local Option Tax
560-12-5-.01
Definitions
560-12-5-.02
Repealed
560-12-5-.03
Applicability of State Sales and Use Tax Act and Regulations
560-12-5-.04
Taxable Transactions
560-12-5-.05
Use Tax; Collection by Dealers
560-12-5-.06
Sales Prior to Effective Date
560-12-5-.07
Credit for Taxes Paid
560-12-5-.08
Penalties and Interest
560-12-5-.09
Obligation to Collect and Remit Tax
560-12-5-.10
Determination of Entitlement and Qualification