Rule 560-12-1-.09 - Certificate of Registration(1)Dealer. Every dealer, as defined by the Act, is required to file Application for Certificate of Registration, Centralized Taxpayer Registration Forms CRF 002, 004, and 005 for each place of business in this State.(2)Contractor. Every person who contracts to furnish tangible personal property and perform services thereunder in constructing, altering, remodeling or improving real property in this State is required to file Application for Certificate of Registration Centralized Taxpayer Registration Forms CRF 002, 004, and 005.(3) Any person who entertains doubt as to the requirements for making an application is charged with the burden of securing a ruling from the Commissioner as to whether or not registration is necessary.(4) Upon examination and approval of such application, the Commissioner will issue a Certificate of Registration (Form ST-2) bearing the dealer's Certificate of Registration number. The Certificate shall be displayed in a conspicuous place on the premises of the business.(5) The Certificate is not transferable and shall not be used at a location different from the location for which the certificate is issued.(6)Certificate of Registration.(a) Certificate of Registration, on paper determined to be appropriate by the Commissioner, shall be issued to dealers. The registration number thereon shall authorize the dealer to collect sales and use tax and shall be used by the dealer as an identification in executing Sales and Use Tax Forms, including exemption certificates, report forms, etc.(b) Certificate of Registration, on paper determined to be appropriate by the Commissioner, bearing a "214" prefix, shall be issued to contractors. The registration number thereon shall be used by the contractor as an identification for reporting Sales and Use Tax and is not valid for purchasing tangible personal property tax exempt.(7) When a dealer discontinues business, changes business location from one county to another, or changes to a different type of business, the certificate must be returned for cancellation along with another application for certificate of Registration, Centralized Taxpayer Registration Forms CRF 002, 004, and 005 for a new Certificate of Registration.(8) When a dealer changes trade names without a change in ownership, or changes business location within the same county, the Certificate of Registration must be returned and a new certificate will be issued showing the change.(9) No fee is required for the original certificate. A fee of one dollar ($1.00) shall be collected for the renewal or issuance of a certificate that has been suspended or revoked by the Commissioner.(10) All Certificates of Registration are subject to revocation or suspension in accordance with the provisions of O.C.G.A. 48-8-62.Ga. Comp. R. & Regs. R. 560-12-1-.09
O.C.G.A. Secs. 48-2-12, 48-8-49.
Original Rule entitled "Certificate of Registration" adopted. F. and eff. June 30, 1965.Repealed: New Rule of same title adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974.Amended: F. May 12, 1976; eff. June 1, 1976.Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991.Repealed: New Rule of same title adopted. F. Nov. 26, 2008; eff. Dec. 16, 2008.