To whom should Georgia sales and use tax collected be sent?

Sales and use tax collected in Georgia must be sent to the Georgia Department of Revenue. This agency is responsible for the administration and enforcement of state tax laws, including the collection of sales and use taxes. The funds collected from these taxes are used to support various state services and infrastructure, making it essential for businesses to correctly remit these taxes to ensure compliance with state regulations.

The other options are not correct since they relate to different areas of taxation or government functions. The Georgia Department of Labor focuses primarily on employment laws and labor relations. The Internal Revenue Service manages federal tax regulations, which do not pertain to state sales taxes. The State Tax Commission is not a recognized agency for handling sales and use tax in Georgia. Understanding the correct agency ensures proper handling of tax responsibilities and compliance with Georgia tax laws.