Each sales and use tax return remitting sales and use taxes collected under this part 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 part are collected and distributed according to situs of sale.Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
Georgia Legal Code