Bill Text: GA HB1245 | 2009-2010 | Regular Session | Introduced
Bill Title: Sales and use tax; audits of books of accounts; provide
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-03-08 - House Second Readers [HB1245 Detail]
Download: Georgia-2009-HB1245-Introduced.html
10 LC
18 8959
House
Bill 1245
By:
Representative Martin of the
47th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to imposition, rate, collection, and assessment of
sales and use taxes, so as to provide for audits of books of accounts on the
basis of tests or samples; to provide for procedures, conditions, and
limitations; to provide an effective date; to repeal conflicting laws; and for
other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to imposition, rate, collection, and assessment of sales and
use taxes, is amended by adding a new Code section to read as
follows:
"48-8-68.
(a)
If a dealer does not have the necessary books of accounts of such dealer's
sales, the commissioner may, on the basis of a test or a sample of the available
registers of such dealer or other information related to the sales or purchases
made by such dealer for a representative period, determine the proportion of the
sales of taxable items in comparison with the total sales or the proportion
between the purchase of taxable items and the total purchases by such dealer.
This subsection shall not relieve the dealer from collecting the sales and use
tax.
(b)
If the books of accounts of a dealer are adequate but very sizable, the
commissioner shall be authorized to select a sample of transactions and carry
out a projection based on the data recompiled during the entire audit period for
the purpose of determining the proportion of sales of taxable items in
comparison with the total sales or the proportion between the purchase of
taxable items and the total purchases made by such dealer.
(c)
In the case of a request for refund, all dealers shall have the right, when
their registers are adequate but sizable, to decide the refund amount by
statistical sampling or by any other method of sampling as agreed to by the
commissioner. Independent of the selected method of sampling, the same method
shall reflect the taxes paid in excess as well as the deficiencies in payment of
applicable sales and use
tax."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.