EBERHARDT, Judge.
1. When the tax imposed by the Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended; Code Ann. Ch. 92-34A) is not paid by the purchaser of tangible personal property at retail to the retailer involved in the taxable transaction, the purchaser is, by § 2 (e) of the Act, as amended (Ga. L. 1960, p. 153, 154; Code Ann. § 92-3402a (e)) made a dealer himself, against whom the Commissioner may assess and collect the tax.
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