Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect.

Each dealer shall add the amount of the tax imposed under this article, as far as practicable, to the sale price or charge. The tax shall be a debt from the purchaser or consumer to the dealer until it is paid and shall be recoverable at law in the same manner as authorized for the recovery of other debts. Any dealer who neglects, fails, or refuses to collect the tax provided for in this article upon a retail sale of tangible personal property made by him, his agent, or his employee when the sale is subject to the tax shall be liable for and shall pay the tax himself. History. Ga. L. 1951, p. 360, § 12; Ga. L. 1953, Jan.-Feb. Sess., p. 197, § 1; Code 1933, § 91A-4512, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 95. JUDICIAL DECISIONS Dealer responsible for collection and remittance. — Responsibility for collecting the taxes levied under Ga. L. 1951, p. 360 from the purchaser and remitting such taxes to the commissioner is on the dealer. Thyer Mfg. Corp. v. Drake, 217 Ga. 114, 121 S.E.2d 136, 1961 Ga. LEXIS 388 (1961). Failure to report taxes collected. — Provisions of Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 8, A. 1) exclude the idea that the tax is always payable at the time of the sale. However, a failure to report a collection violates the statute. Drake v. Thyer Mfg. Corp., 105 Ga. App. 20, 123 S.E.2d 457, 1961 Ga. App. LEXIS 558 (1961). Failure to report sale no bar to recovery of tax when tax has been paid. — Payment of the tax, whenever made, is regarded as full compliance with the law, whether certain technical details in the reporting of the tax, or any other preliminary requirements, are omitted. Mere failure to report the sale will not preclude the right to recover the tax when the end, namely payment, sought by the law, has been in fact made. Drake v. Thyer Mfg. Corp., 105 Ga. App. 20, 123 S.E.2d 457, 1961 Ga. App. LEXIS 558 (1961). Attachment and ranking of lien for sales and use taxes. — Lien and the lien’s rank is provided for the state for sales and use taxes. Such lien attaches on the day on which the dealer is required to make the return and remittance to the commissioner and is declared to be superior to all other liens. State v. Atlanta Provision Co., 90 Ga. App. 147, 82 S.E.2d 145, 1954 Ga. App. LEXIS 655 (1954). Effect of failure to record fi. Fa. — Recording of the fi. fa. issued by the commissioner on the general execution docket is not a condition precedent to attachment of the lien for sales taxes. The only effect of a failure to record the lien is that as against innocent purchasers the lien will be lost. State v. Atlanta Provision Co., 90 Ga. App. 147, 82 S.E.2d 145, 1954 Ga. App. LEXIS 655 (1954). RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 208 et seq. ALR. Right as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 119 A.L.R. 542.