Ga. Comp. R. & Regs. r. 560-12-1-.11 — Collection of Tax

Every dealer making sales of tangible personal property at retail in this State and every dealer making sales of tangible personal property at retail outside this State for distribution, storage, use or other consumption in this State shall add the amount of tax imposed by the Act upon the purchaser to the sales price or charge, which shall then be a debt from the purchaser or consumer to the dealer until paid, and shall be recoverable at law in the same manner as any other debt. Cite as Ga. Comp. R. & Regs. R. 560-12-1-.11 Authority: Ga. Code Ann. Secs. 94-3438a, 92-8405, 92-8406, 92-8409, 92-8427. History. Original Rule entitled "Collection of Tax" adopted. F. and eff. June 30, 1965.