{"data":{"id":"us-ga/o.c.g.a.-48-8-88","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-88","heading":"Required information on sales tax returns; purpose.","body":"Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the 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 in order to facilitate the determination by the commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 2 Joint County and Municipal Sales and Use Tax (LOST)"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"22598a3501be628449bdc25fcc11c253da082e48698779e061f0458f4c641ec8","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-87","next":"us-ga/o.c.g.a.-48-8-89"},"notice":"GroundRules: Original legal text. Not legal advice."}