DISTILLED SPIRITS
GENERALLY
MILITARY PURCHASES
MOTOR FUEL AND ROAD TAXES
ALCOHOL AS MOTOR FUEL
MOTOR FUEL TAX
ROAD TAX ON MOTOR CARRIERS
WINE BEVERAGES
IN GENERAL
MILITARY PURCHASES
Citation: O.C.G.A. Section 48-11-11 Records
of distributors and dealers;. . ..
Regulating Agency: Department of Revenue.
Requirement: To keep, in the form and of the
kind prescribed by the Commissioner of Revenue, complete and
accurate records of all cigars and cigarettes manufactured,
produced, purchased, and sold.
Persons Affected: Each distributor and dealer of
cigars and cigarettes.
Retention Period: Three years in an appropriate
manner to ensure permanency and accessibility for inspection.
Citation: O.C.G.A. Section 48-11-22
Transportation of unstamped cigarettes and cigars and of
nontax-paid cigars; requirement of invoices or delivery tickets;
contents; confiscation and disposition absent invoice or ticket;
penalty; applicability.
Regulating Agency: Department of Revenue.
Requirement: To possess invoices or delivery
tickets for cigars and cigarettes which show: (1) the true name
and address of the consignor or seller, (2) the true name and
address of the consignee or purchaser, (3) the quantity and
brands of the cigars or cigarettes transported, and (4) the name
and address of the person who has assumed or shall assume the
payment of the tax at the point of ultimate destination.
Persons Affected: Every person who transports
upon the public highways, roads, and streets of Georgia cigars or
cigarettes not stamped or on which tax has not been paid in
accordance with the alternate regulations provided by the
Commissioner of Revenue under O.C.G.A. Section 48-11-3.
Retention Period: Not stated.
Citation: Rule 560-2-3-.16 Record of
Materials Received, Including Affidavit Regarding Georgia
Products; Length of Time all Records Must be Maintained. Amended.
Regulating Agency: Department of Revenue.
Requirement: To maintain a record of all
materials received on the licensed premises for use in the
production of distilled spirits, showing the date of receipt, the
name of the person from whom received, the kind and quantity of
each material received, and, where the licensed producer claims
that the materials used are Georgia products, an affidavit from
whom received that same are Georgia products.
Persons Affected: Producers of distilled spirits
licensed as such by the Department of Revenue.
Retention Period: A period of seven (7) years,
unless upon written application therefor the Commissioner of
Revenue has authorized otherwise.
Related Code Sections: O.C.G.A. Sections
48-2-12 and 3-2-2.
Citation: Rule 560-2-3-.34 Sales Reports.
Regulating Agency: Department of Revenue.
Requirement: To maintain at the wholesaler's
place of business all invoices, bills of lading, reports, books,
papers, and documents of whatever nature involving all
transactions relating to the purchase, sale, distribution,
storage, or handling of distilled spirits in any manner,
including (but not limited to): (1) reports of sales to each
authorized military outlet, its outlet number, and its location;
(2) report of breakage or other loss in liters and dollar value,
with a detailed explanation of any unusual loss; and (3) report
of sales or transfers to wholesale distributors by license number
in liters and dollar value.
Persons Affected: Every licensed wholesaler of
distilled spirits.
Retention Period: Not less than three years or
until permission for disposal of such records is obtained in
writing from the Commissioner of Revenue.
Related Code Sections: O.C.G.A. Sections
48-2-12 and 3-2-2.
Citation: Rule 560-2-6-.05(1)(a)4 Military
Purchases. Amended.
Regulating Agency: Department of Revenue.
Requirement: To keep on file at the wholesaler's
place of business sales invoices signed by the authorized
receiving officer for all deliveries of distilled spirits to
military establishments acting as federal instrumentalities.
Persons Affected: Wholesalers of distilled
spirits who sell distilled spirits to military establishments
acting as federal instrumentalities.
Retention Period: Not specified.
Related Code Sections: O.C.G.A. Sections
48-12-2 and 3-2-2.
Citation: O.C.G.A. Section 48-7-111
Employer's records; contents; period of preservation.
Regulating Agency: Department of Revenue.
Requirement: To keep accurate records of all
remuneration paid to an employer's employees, including but not
limited to remuneration paid in forms other than cash, which
records shall contain the information required by rules issued by
the Commissioner of Revenue.
Persons Affected: Each employee required to
deduct and withhold taxes under O.C.G.A. Title 48, Article 5,
Chapter 7.
Retention Period: Four years after the tax to
which they relate becomes due or the date the tax is paid,
whichever is later.
Citation: Rule 560-2-4-.13 Sales Ticket.
Regulating Agency: Department of Revenue.
Requirement: To keep on file on the premises of
the malt beverage distributor all sales tickets or invoices, each
of which must show the name and address of the retail dealer
making the purchase, the exact number of cases of beer sold, the
State license number of the retail dealer making the purchase,
and any other information necessary for a complete description of
the entire transaction.
Persons Affected: Distributors of malt
beverages.
Retention Period: Not specified.
Related Code Sections: O.C.G.A. Section
8-2-12 and 3-2-2.
Citation: Rule 560-2-3-.61(7) Alcohol; Ethyl
Alcohol; Definition; Purpose; License Required; Inspection;
Records; Motor Fuel Registration; Applications Permanent Record.
Regulating Agency: Department of Revenue.
Requirement: To maintain at the licensee's place
of business all invoices, bills of lading, reports, books,
papers, or documents of whatever nature involving all
transactions relating to the purchase, sale, distribution,
storage, manufacture, importation, or handling of ethyl alcohol
in any manner.
Persons Affected: Persons or entities holding a
non-beverage manufacturer's, distiller's, or importer's license
issued by the Department of Revenue.
Retention Period: A period of three (3) years
unless permission for disposal of such records prior to the
expiration of three (3) years is obtained in writing from the
Commissioner of Revenue.
Related Code Sections: O.C.G.A. Sections
48-2-12 and 3-2-2.
Citation: O.C.G.A. Section 48-9-8(c)(1) Tax
reports from distributors; quarterly or annual; contents;
payment; time; compensation; required business records of
distributors, resellers, and retailers; inspection.
Regulating Agency: Department of Revenue.
Requirement: To keep such records as the
Commissioner of Revenue shall require for the effective
administration of O.C.G.A. Title 48, Chapter 9, Article 1 [motor
fuel tax] and for the reporting and justification of the amount
of tax liability, including, but not limited to: (1) records of
all motor fuel received, sold, delivered, or used within Georgia;
(2) records of all motor fuel exported from Georgia; and (3)
invoices, bills of lading, and other papers (maintained in an
auditable form) which support reports filed with the Commissioner
of Revenue. NOTE: When an exemption from the
taxes imposed by O.C.G.A. Title 48, Chapter 9, Article 1 [motor
fuel tax] has been taken by the distributor, the records and
papers of the distributor must account for the motor fuel and the
exemption from the taxes imposed.
Persons Affected: Each distributor and each
aviation gasoline dealer licensed by the Commissioner of Revenue.
Retention Period: Not specified.
Citation: O.C.G.A. Section 48-9-8(c)(2) Tax
reports from distributors; quarterly or annual; contents;
payment; time; compensation; required business records of
distributors, resellers, and retailers; inspection.
Regulating Agency: Department of Revenue.
Requirement: To maintain and keep records of
motor fuel received and all invoices, bills of lading, and other
records required by the Commissioner of Revenue.
Persons Affected: All persons who receive motor
fuel in bulk quantities for sale, distribution, use, or
consumption and who are not specifically covered by O.C.G.A.
Title 48, Chapter 9, Article 1 [motor fuel tax].
Retention Period: A period of three years.
Citation: O.C.G.A. Section 48-9-8(c)(3) Tax
reports from distributors; quarterly or annual; contents;
payment; time; compensation; required business records of
distributors, resellers, and retailers; inspection.
Regulating Agency: Department of Revenue.
Requirement: To maintain records of gallons
received and sold to account for all motor fuel.
Persons Affected: Every person who sells motor
fuel at retail.
Retention Period: A period of three years.
Related Code Sections: O.C.G.A. Sections
48-2-12 and 48-9-10.
Citation: O.C.G.A. Section 48-9-9 Reports of
motor fuel deliveries; persons required to report; procedure;
tank registration number and identification card; required
markings on tank; required document; contents; failure to produce
proper document; restrictions on delivery; reports of unlicensed
purchasers.
Regulating Agency: Department of Revenue.
Requirement: To possess an invoice, bill of
sale, or other document which identifies: (1) the true name and
address of the person from whom the motor fuel was received, (2)
the number of gallons originally received, (3) the true name and
address of every person who received any part of the fuel, and
(4) the number of gallons delivered to such persons,
(5) state of destination as represented to the transporter.
Persons Affected: Every person transporting
motor fuel over the public highways or navigable waters of the
State of Georgia.
Retention Period: Not stated.
Citation: O.C.G.A. Section 48-9-40 Keeping
and preservation of records; inspection;. . ..
Regulating Agency: Department of Revenue.
Requirement: To keep such records, in a form
prescribed by the Commissioner of Revenue, as may be necessary
for the effective administration of and justification of the
amount of tax liability pursuant to O.C.G.A. Title 48, Chapter 9,
Article 2 [road tax on motor carriers].
Persons Affected: Every motor carrier.
Retention Period: A period of three years; upon
application in writing after an audit of the motor carrier's
records has been made, the Commissioner of Revenue may consent to
the destruction of the records within the three-year period.
Citation: O.C.G.A. Section 48-8-52 Dealers'
duty to keep records of sales, purchases, and invoices of goods;
examination by commissioner;. . ..
Regulating Agency: Department of Revenue.
Requirement: To keep and preserve: (1) suitable
records of the sales and purchases taxable under O.C.G.A. Title
48, Chapter 8, Article 1 [sales and use taxes]; (2) other books
of account which are necessary to determine the amount of tax
due; (3) other information as required by the Commissioner of
Revenue; and (4) all invoices and other records of goods, wares,
merchandise, and other subjects of taxation under O.C.G.A. Title
48, Chapter 8, Article 1.
Persons Affected: Each dealer required to make a
return and pay any tax under O.C.G.A. Title 48, Chapter 8,
Article 1. [NOTE: The term, "dealer,"
is defined in an extensive provision in O.C.G.A. Section
48-8-2(3).]
Retention Period: For Item (4) above, a period
of three years; for other items, not specified.
Citation: O.C.G.A. Section 48-8-53 Duty of
wholesalers and jobbers to keep records; contents; inspection by
commissioner.
Regulating Agency: Department of Revenue.
Requirement: To keep a record of all sales of
tangible personal property made in Georgia whether the sales are
for cash or on terms of credit, which record must contain: (1)
the name and address of the purchaser; (2) the date of the
purchase; (3) the article purchased; and (4) the price at which
the article was sold to the purchaser.
Persons Affected: Each wholesale dealer or
jobber in the State of Georgia.
Retention Period: A period of three years.
Citation: Rule 560-12-1-.15 Dealers' Records.
Amended.
Regulating Agency: Department of Revenue.
Requirement: To keep such books and records as
will accurately reflect all taxes required to be collected or
remitted.
Persons Affected: Every dealer required to
collect or remit sales and use taxes.
Retention Period: Three years.
Citation: Rule 560-12-1-.23 Preservation of
Records. Amended.
Regulating Agency: Department of Revenue.
Requirement: To keep and preserve such adequate
and complete records as are necessary to determine the amount of
tax for which a dealer is liable, to include: (1) a daily record
of all cash and credit sales, including any type of financing
installment plan in use, and amounts of taxes collected; (2) a
record of the amount of all merchandise purchased, including all
bills of lading, invoices, and copies of purchase orders; (3) a
record of all deductions and exemptions claimed in filing sales
or use tax returns, including exemption and resale certificates;
(4) a record of all tangible personal property used or consumed
in the conduct of the business; and (5) a true and complete
inventory of the stock on hand and its value, taken at least once
yearly.
Persons Affected: Every dealer collecting sales
and use taxes.
Retention Period: Three years following each
taxable transaction.
Citation: Rule 560-7-7-.02(6) Credit for
Sales and Use Taxes.
Regulating Agency: Department of Revenue.
Requirement: To maintain sufficient records to
substantiate the expansion of production capacity and the
increase in employment in the manufacturing or farming operation
in which replacement of machinery is made or on which a credit
availability is claimed under O.C.G.A. Title 48, Chapter 7,
containing: (1) information as to the production capacity and the
employment over a normal production year before the replacement
and after the replacement and (2) invoices for machinery
purchased or rented reflecting the sales tax paid thereon as a
separate item.
Persons Affected: Taxpayers claiming credit for
replacement of machinery when used to expand production capacity
or increase employment.
Retention Period: Not stated.
Citation: Rule 560-2-5-.11 Records of Produce
Grown or Received, Including Affidavit Regarding Georgia
Products. Amended.
Regulating Agency: Department of Revenue.
Requirement: (1) to maintain a record of all
produce grown on the licensed premises for use in the production
of wine, showing the date of harvest, quantity by weight, and
definition of produce by type; and (2) to maintain a record of
all berries, fruits, grapes, or bulk wines received on the
licensed premises for use in the production of wine, showing the
date of receipt, quantity, description, the mane and address of
the person from whom received, and, where the licensed farm
winery claims that the berries, fruits, or grapes are
Georgia-grown products, an affidavit of the person from whom
received that they are Georgia-grown products. [NOTE:
Where commercial invoices, bills of lading, or prescribed forms
contain the required information, a separate record is not
required.]
Persons Affected: Farm wineries licensed by the
Commissioner of Agriculture.
Retention Period: Not specified.
Related Code Sections: O.C.G.A. Sections
48-2-12, 3-2-2, and 3-6-21.2.
Citation: Rule 560-2-6-.05(3)(a) Military
Purchases. Amended.
Regulating Agency: Department of Revenue.
Requirement: (1) to maintain on file at the
wholesaler's place of business all purchase orders for tax-free
wines submitted by federal instrumentalities; and (2) to keep on
file at the wholesaler's place of business sales invoices signed
by the authorized receiving officer for all deliveries of
tax-free wines to military establishments acting as federal
instrumentalities.
Persons Affected: Wholesalers of wines who sell
tax-free wines to military establishments acting as federal
instrumentalities.
Retention Period: Not specified.
Related Code Sections: O.C.G.A. Sections
48-12-2 and 3-2-2.