Rule 560-12-4-.09 - Obligation to Collect and Remit Tax(1) In the situation where such sales are subject to the Rapid Transit Tax, every dealer making sales of tangible personal property at retail in this State and every dealer making sales of tangible personal property at retail outside this State or the geographic areas of the MARTA area for distribution, storage, use or other consumption in the MARTA area shall add the amount of tax imposed by the Act upon the purchaser to the sales price or charge, which shall then be a debt from the purchaser or consumer to the dealer until paid, and shall be recoverable at law in the same manner as any other debt.(2) The retailer shall collect and the purchaser shall pay the Rapid Transit Tax. Any retailer who shall neglect, fail, or refuse to collect and remit the tax as required by law, upon any, every, and all taxable sales made by him, his agents, or employees, or upon tangible personal property which is subject to the Rapid Transit Tax, shall be liable for and pay the tax himself.Ga. Comp. R. & Regs. R. 560-12-4-.09
Ga. L. 1971, pp. 2082, 2083, 2084, 2092.
Original Rule entitled "Certificates of Exemption and Registration" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.09, to remain in effect for a period not longer than 120 days, as specified by the Agency.Amended: Permanent Rule entitled "Obligation to Collect and Remit Tax" adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972.