Imposition, rate, and collection of tax

Tax computation to be carried to third decimal place; rounding. Tax collectable from dealers; rate for retail sales price and purchase price. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions. Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax. Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect. Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer. Penalty for violation of Code Section 48-8-36. Burden of proof on seller as to taxability; certificate that property purchased for resale; proof of claimed exemption. Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter. Effect of sales from commingled goods when certificate given for portion of goods. Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in 48-8-43. 48-8-44. 48-8-45. 48-8-46. 48-8-47. 48-8-48. 48-8-49. 48-8-49.1. 48-8-50. 48-8-51. 48-8-52. 618 court; judgment void absent filed acknowledgment. Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; exceptions. Disposition of taxes collected in excess of 4 percent. Payment of tax when used articles taken as credit on sale of new and used articles. Reporting cash and credit sales; election of basis of accounting; payments under cash basis of accounting; deduction of bad debts under accrual basis of accounting; bad debt deductions, refunds, and allocation. Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold. Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons. Penalty for violation of Code Section 48-8-46 or 48-8-47. Dealers’ returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions. Direct pay permit program. Compensation of dealers for reporting and paying tax; reimbursement deduction. Extension of time for making returns; limits; conditions; remittance; interest; estimate when no return or false return filed; presumption of correctness. Dealers’ duty to keep and produce records of sales, purchases, and invoices; ex- T.48, C.8 SALES AND USE TAXES Sec. 48-8-53. 48-8-54. 48-8-55. 48-8-56. 48-8-57. 48-8-58. 48-8-59. 48-8-60. 48-8-61. 48-8-62. amination and fixing by commissioner; assessment and collection of taxes. Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner. Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty. Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner’s assessment. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection. Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice requirements. Property sold returned to dealer by purchaser; return allowances; credits and deductions; refunds of tax credit by retired dealer; failure to secure forms. Dealer’s certificate of registration; application process and conditions; renewal fee following revocation or suspension. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty. Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property. Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing. Sec. 48-8-63. 48-8-64. 48-8-65. 48-8-66. 48-8-67. 48-8-68. 48-8-69. 48-8-70. 48-8-71. 48-8-72. 48-8-73. 48-8-74. 48-8-75. 619 T.48, C.8 Nonresident subcontractors; payment of tax; liability of seller; withholding; rates; bonds; exemption for unconsumed property; property of the state or the United States. Time for assessment. Nonresident dealers; circumstances and events constituting engaging in business; appointment of Secretary of State as attorney in fact for service of process; venue; perfection of service of process. Penalties for failure to file return or pay in full; exception for providential cause; penalty for filing false or fraudulent return. Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner. Relief from liability in certain circumstances for failure to collect tax at new rate. Purchases from printed catalogs; local jurisdiction boundary changes. Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller’s due diligence. Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments. Over-collected sales or use tax. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state. Effective date for sales tax rate change. Purchaser’s immunity from liability for failure to pay T.48, C.8 REVENUE AND TAXATION Sec. 48-8-76. 48-8-77. 48-8-77.1. 48-8-78. Sec.