Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-12 - SALES AND USE TAX DIVISION
Subject 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS
Rule 560-12-1-.10 - Certificate of Registration (Special Reporting)

Universal Citation: GA Rules and Regs r 560-12-1-.10
Current through Rules and Regulations filed through March 20, 2024

Certificate of Registration, on paper determined to be appropriate by the Commissioner, bearing the symbol "SR" following the certificate number may be issued for the purpose of buying tangible personal property tax exempt for resale or further processing and for reporting and remitting the tax. Such certificate shall be issued only to a person not regularly engaged in making sales at retail in this State and relieves the dealer to whom issued from filing tax returns for months in which no tax is due. However, returns must be filed for each and every month in which tax may be due. The issuance of such certificate will in no way relieve the holder thereof from payment of tax, penalty and interest on taxes not reported and remitted when due.

O.C.G.A. Sec. 48-2-12.

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