TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 4 WATER AND SEWER PROJECTS AND COSTS TAX (MOST)

48-8-205. Identification of location of retail establishment when submitting sales and use tax return.

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 in order 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.

(Code 1981, §48-8-205, enacted by Ga. L. 2004, p. 69, § 7.)