Rule 560-12-1-.20 - Leased Departments(1) When a dealer leases certain of its departments to other persons selling tangible personal property to consumers, each such lessee shall make separate monthly returns and remittances if the lessee keeps his own records and makes his own collections on retail sales from such leased department.(2) If the lessor of such department keeps the records for the leased departments and makes collections of their accounts, the lessor may make request in writing to the Commissioner that he be permitted to act as agent for the lessees, make returns which shall include the retail sales and taxable purchases for such departments and pay the taxes due.(3) A lessee shall not be relieved of his liability under the Act in case the lessor fails to make the proper returns or fails to pay the taxes due, regardless of whether the lessor's agency relationship to the lessee was approved as provided in subsection (2) hereof.Ga. Comp. R. & Regs. R. 560-12-1-.20
Ga. L. 1937-38. Extra Sess., pp. 77, et seq., as amended; (Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427); Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Sec. 92-3438a).
Original Rule entitled "Leased Departments" was filed and effective on June 30, 1965.Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974.