MARSHALL, Justice.
The appellant taxpayer is engaged in the retail sale of tangible personal property. He is classified as a "dealer" under the Georgia Retailers' and Consumers' Sales and Use Tax Act (Ga. L. 1951, pp. 360, 362; Code Ch. 92-34A). See Code Ann. § 92-3404a. (Citations to the Sales and Use Tax Act will be given by Code section.)
In 1968, the appellant ceased collecting sales taxes and remitting them to the state.
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