---
title: O.C.G.A. § 48-8-109.35. Remittance of taxes collected.
collection: code
id: 48-8-109.35
cite_as: O.C.G.A. § 48-8-109.35 (2025)
canonical_url: https://georgiacommons.org/code/48-8-109.35
md_url: https://georgiacommons.org/code/48-8-109.35.md
text_url: https://georgiacommons.org/code/48-8-109.35/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=962
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-8.md
previous: https://georgiacommons.org/code/48-8-109.34.md
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index: https://georgiacommons.org/code/index.md
version: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / SPECIAL DISTRICT OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-109.35. Remittance of taxes collected.

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 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.

## History

Code 1981, § 48-8-109.35, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.

## Editor's Notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025.

For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article.