Ga. Code § 48-8-109.35

Current through 2023-2024 Legislative Session Chapter 709

Section 48-8-109.35 - [For Repeal, See Note] [Effective 1/1/2025] Remittance of taxes collected

Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment at which any of the sales and use 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 to facilitate the determination by the commissioner that all sales and use taxes imposed by this article are collected and distributed according to situs of sale.

OCGA § 48-8-109.35

Repealed by 2024 Ga. Laws 379,§ 4-1, eff. if a constitutional amendment which becomes effective 1/1/2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has not been ratified.

Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.