§ 48-8-36. Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer

GA Code § 48-8-36 (2018) (N/A)
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(1) The retailer includes in the advertisement that any portion of the tax not paid by the purchaser will be remitted on behalf of the purchaser by the retailer; and

(2) The retailer furnishes the purchaser with written evidence that the retailer will be liable for and pay any tax the purchaser was relieved from paying under this Code section.