GA Code § 48-8-53 - Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner.

Section 48-8-53 - Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner.Section 48-8-53 - Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner.

Section 48-8-52 - Dealers’ Duty to Keep and Produce Records of Sales, Purchases, and Invoices; Examination and Fixing by Commissioner; Assessment and Collection of Taxes.Section 48-8-54 - Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty.

Each wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether the sales are for cash or on terms of credit. The record shall contain the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. These records shall be kept for a period of three years and shall be open to inspection by the commissioner or his duly authorized deputies, agents, and assistants at all reasonable hours during the day.

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