TITLE 48
REVENUE AND TAXATION
ARTICLE 1
STATE SALES AND USE TAX
48-8-59. Dealer's certificate of registration; one license for all operations of single business in state; application for certificate; contents; conditions for valid certificate; renewal fee after revocation or suspension of certificate.
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Every person desiring to engage in or conduct business as a seller or dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business.
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Each person whose business extends into more than one county shall be required to secure only one certificate of registration under this article. The certificate of registration shall cover all operations of the company throughout this state.
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Every application for a certificate of registration shall be made upon a form prescribed by the commissioner and shall contain the name under which the applicant transacts or intends to transact business, the location of his place or places of business, and such other information as the commissioner may require. Except for sellers or dealers who register with the Streamlined Sales Tax Governing Board, the application shall be signed:
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If the owner is an individual, by the individual;
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In the case of an association or partnership, by a member or partner; or
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In the case of a corporation, by an executive officer or some other person specifically authorized by the corporation to sign the application. Written evidence of this authority to sign shall be attached to the application.
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When the required application has been made, the commissioner shall issue to the applicant a separate certificate of registration for each place of business within the state. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the certificate. The certificate shall be conspicuously displayed at all times at the place for which the certificate is issued.
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A seller whose certificate of registration has been previously suspended or revoked shall pay the commissioner a fee of $1.00 for the renewal or issuance of a certificate of registration.
(Ga. L. 1951, p. 360, § 24; Code 1933, § 91A-4532, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2010, p. 662, § 17/HB 1221.)
Cross references.
- State agencies responsibility to provide registration number for contracting vendors,
§
50-5-82.
JUDICIAL DECISIONS
Application form is not a "rule".
- An "ST-1 form," which corporations are required by the department of revenue to use when applying for a certificate of registration, is not a "rule" within the purview of O.C.G.A.
§
50-13-10, governing actions for declaratory judgment on the validity of rules. Roy E. Davis & Co. v. Department of Revenue, 256 Ga. 709, 353 S.E.2d 195 (1987).
RESEARCH REFERENCES
Am. Jur. 2d.
- 51 Am. Jur. 2d, Licenses and Permits,
§
25 et seq.
C.J.S.
- 53 C.J.S., Licenses,
§§
51, 58 et seq.
ALR.
- Recovery of sales taxes paid on bad debts, 38 A.L.R.6th 255.
