reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.35 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.36 - Explosives

Current through Rules and Regulations filed through June 27, 2024
The tax applies to dynamite, black powder and other
				 explosives when purchased for mining, quarrying, construction work or for any
				 purposes other than resale.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.37 - Fabrication of Tangible Personal Property

Current through Rules and Regulations filed through June 27, 2024
(1) An operation which restores a used or
				worn piece of tangible personal property to its original state is a service and
				charges for labor in repairing such property are not taxable when billed
				separately to the customer. An operation which changes the form or state of the
				property is one of fabrication.
(2)
				Persons regularly engaged in the fabrication or production of tangible personal
				property for sale at retail shall collect and remit the tax on the sales price
				of such property. When the fabricator converts such property to his own use, he
				shall remit the tax based on the fair market value thereof at the time of its
				first use by him.
(3) The tax
				applies to the total charge for the fabrication or production of tangible
				personal property on a special order for a consideration. For example, if a
				manufacturer orders a part for machinery from a machine shop, the tax shall be
				collected on the total charge for the part, including labor, although charges
				for labor may be segregated from the cost of the materials.
(4) The tax applies to the charges for the
				fabrication of tangible personal property for users or consumers who furnish,
				either directly or indirectly, the materials used in the fabrication work. For
				example, the tax would apply to charges made by a tailor who makes an article
				of wearing apparel from material furnished by the customer. (Also see Rule
				 560-12-2-.88)
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.38 - Fairs, Circuses, Carnivals, etc

Current through Rules and Regulations filed through June 27, 2024
(1) Every person making an admission charge
				of more than 10c to any place of amusement shall collect the tax in accordance
				with the authorized bracket system. (See Rule
				 560-12-1-.05).
(2) All charges of more than 10c made at
				carnivals, fairs, amusement parks, and similar places for rides on
				merry-go-rounds, roller coasters, ferris wheels and the like, and the
				participation in games are subject to the tax. For the purpose of collecting
				this tax, each admission or other charge shall be deemed a single sale unless
				the books and records of the dealer accurately reflect amounts of each
				combination or multiple sale.
(3)
				The tax does not apply to admissions by free pass. If a service charge or
				donation in excess of 10c is required for the issuance of an admission pass,
				the tax applies to the charge or donation.
(4) Tangible personal property used or
				consumed in the operations of fairs, circuses, carnivals, amusement parks,
				etc., is taxable, based on the sales price if purchased in Georgia. If
				purchased outside of Georgia, the tax shall be based on the cost price or fair
				market value at the time of first use in this State, whichever is the lesser,
				and subject to credit for sales or use taxes legally imposed and paid to a
				reciprocating state.
(5) Itinerant
				operators of fairs, circuses, or any other amusement or entertainment activity
				in this State shall furnish this Department with a complete itinerary prior to
				his first showing or activity herein. Such operators and concessionaires shall
				collect the tax as set out hereinabove and pay the same to the State Revenue
				Commissioner or as directed by an authorized agent of the Revenue
				Department.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.39 - Farmers, Market Masters, and Other Marketers

Current through Rules and Regulations filed through June 27, 2024
(1) Farmers, market masters, and other
				persons engaged in selling tangible personal property, whether at retail or for
				resale, must register as a dealer.
(2) The tax applies to retail sales of farm
				products, whether sold by peddlers or at a public market, roadside stand, farm,
				or any other place, irrespective of whether the place of business is located on
				private, state, county, or municipal property.
(3) All sales are subject to the tax until
				the contrary is established. The burden of proving that a sale of tangible
				personal property is not a sale at retail is on the seller unless the seller
				takes in good faith from the purchaser a certificate stating that the property
				is purchased for resale or is otherwise tax exempt.
O.C.G.A. §§
										48-8-30,  48-8-38,  48-8-59.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.40 - Federal and Military Reservations

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies to all retail sales by
				private concessionaires in Federal areas to servicemen, Federal employees and
				other persons to the same extent that it applies with respect to retail sales
				elsewhere within the State.
(2) The
				use tax applies to the cost price or fair market value, whichever is the
				lesser, of automobiles imported into the State by military personnel and other
				persons. However, credit shall be allowed for sales or use tax legally imposed
				and paid to a reciprocating State.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.41 - Federal and State Governments

Current through Rules and Regulations filed through June 27, 2024
(1) The tax does not apply to sales to the
				Federal Government, the State of Georgia, or any county or municipality of the
				State of Georgia or any bona fide department of such government when paid for
				directly to the seller by warrant on appropriated government funds; provided
				that any hospital authority created by Chapter 8818 of the Code of Georgia is
				exempt from the tax.
(2) Sales to
				governmental employees for their own consumption or use are taxable.
(3) The tax applies to sales on Federal
				Property, i,e., sales to persons in the armed services of the United States and
				to civilian employees of such services, except when such sales are made to them
				as authorized purchasers for a service organization operating exclusively
				within a United States Military Reservation and authorized by the Secretary of
				Defense. The tax does not apply to sales to officers clubs, non-commissioned
				officers clubs and post exchanges organized, operated and controlled under
				regulations promulgated by the departmental Secretary of the Department of
				Defense having jurisdiction thereof, and operated exclusively in a functional
				area of the command of which they are a part. The exemption from the collection
				or the payment of sales and use tax does not cover individuals or organizations
				operating on a military reservation in their own right. No person shall be
				relieved from liability for payment of, collection of, or accounting for the
				tax on the ground that the sales or use, with respect to which the tax is
				levied, occurred in whole or in part within a Federal area.
Ga. L. 1951, p. 360,
				 as amended; Ga. L. 1937-38, Extra Sess., pp. 77, 80, 81, 91, 93; Ga. L. 1960,
				 pp. 153, 156; Ga. Code Ann., 92-3403a C(2).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.42 - Florists and Nurserymen

Current through Rules and Regulations filed through June 27, 2024
(1)
				The tax applies to retail sales of flowers, potted plants, shrubbery, nursery
				stock, wreaths, bouquets, and similar items.
(2) When a nurseryman, florist, or other
				person makes retail sales of shrubbery and similar items, and as a part of the
				transaction agrees to transplant them on the land of the purchaser for a lump
				sum, the tax applies to the total charge therefor, except in those cases where
				installation is billed separately.
(3) Where florists sell through telegraphic
				delivery association the following rules will apply:
(a) On all orders taken by a Georgia florist
				and telegraphed to a second florist in Georgia for delivery in this State, the
				sending florist will be held liable for tax on the total amounts collected from
				the customer.
(b) In cases where a
				Georgia florist receives an order pursuant to which he gives telegraphic
				instructions to a second florist located outside Georgia for delivery of
				flowers to a point outside Georgia, tax will likewise be owing with respect to
				the total receipts of the sending florist from the customer who placed the
				order.
(c) In cases where a Georgia
				florist receives telegraphic instructions from other florists located either
				within or outside of Georgia for the delivery of flowers, the receiving florist
				will not be held liable for the tax with respect to any receipts which he may
				realize from the transaction. In this instance, if the order originated in
				Georgia, the tax will be payable by the Georgia florist who first received the
				order and gave the telegraphic instructions to the second florist.
(d) Charges for telegraphic messages are not
				taxable when billed separately to the customer.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.44 - Foreign Vendors

Current through Rules and Regulations filed through June 27, 2024
Every person outside this State who engages in business in
				 this State as a dealer as defined in the Act, is required to register, collect
				 and remit the tax on all taxable tangible personal property sold or delivered
				 for storage, use or consumption in this State. Such dealers must file monthly
				 sales and use tax reports, unless otherwise authorized, and perform all other
				 duties required of dealers in this State.
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.45 - Freight, Delivery and Transportation

Current through Rules and Regulations filed through June 27, 2024
(1) "Delivery charges" means charges by the
				seller of tangible personal property or services for preparation and delivery
				to a location designated by the purchaser of the tangible personal property or
				services, including but not limited to charges for transportation, shipping,
				postage, handling services, crating, and packing; fuel surcharges; split
				shipment charges; small order charges; and other similar charges. The term
				"delivery charges" does not include postage charges for the delivery of direct
				mail when the postage charge is passed on dollar-for-dollar without being
				marked up to the purchaser of the direct mail and separately stated on an
				invoice or other similar billing document given to the purchaser.
(2) Where taxable tangible personal property
				is sold at retail and the seller makes a delivery charge, the charge is taxable
				regardless of whether the charge is optional (i.e., not required to complete
				the underlying sale of the tangible personal property) or separately
				stated.
(3) Where taxable tangible
				personal property is sold at retail and the seller handles the shipping
				transaction as agent for the purchaser, the delivery charge is not taxable so
				long as:
(a) the seller maintains an escrow
				account on behalf of the purchaser for delivery charges;
(b) the seller maintains separate invoicing
				for delivery charges, reflecting escrow deposits and withdrawals;
(c) the seller maintains books and records
				reflecting the deposits, withdrawals, and the balance of the delivery escrow
				accounts maintained for each customer;
(d) the contract between the seller and the
				purchaser prohibits the seller from financing or marking up the delivery
				charges;
(e) the contract between
				the seller and the purchaser requires the purchaser to deposit funds for
				delivery charges into the escrow account in advance of delivery; and
(f) the contract between the seller and the
				purchaser states that the purchaser pays shipping cost and takes responsibility
				for the property when it leaves the seller's premises.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.46 - Funeral Services, Cemeteries and Crematoriums

Current through Rules and Regulations filed through June 27, 2024
(1) Funeral directors and undertakers are
				considered to be in the dual capacity of rendering services and selling
				tangible personal property. Their sales are taxable as follows:
(a) Except as provided for in paragraph (b)
				of this regulation, the tax applies to the retail sales price of all tangible
				personal property furnished in a funeral service.
(b) Funeral merchandise, outer burial
				containers and cemetery markers as defined in O.C.G.A. §
										43-18-1 are exempt when purchased with funds received from the Georgia Crime Victims
				Emergency Fund under Chapter 15 of Title 17 of the Official Code of Georgia
				Annotated. This includes but is not limited to caskets or alternative
				containers, vaults, crypts and wooden enclosures. Funeral directors,
				undertakers, cemeteries and crematoriums must maintain sufficient documentation
				that the purchases are made with funds received from the Georgia Crime Victims
				Emergency Fund.
(c) Equipment and
				supplies, including but not limited to ambulances, hearses, embalming
				materials, and chapel furnishings are deemed purchases for use or consumption
				by undertakers and funeral directors and are taxable at the time of
				purchase.
(d) When a funeral
				director or undertaker conducts a funeral in Georgia and furnishes tangible
				personal property, the delivery of which takes place in this State, the tax
				applies notwithstanding interment occurring in another State.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.47 - Furniture and Storage Warehousemen

Current through Rules and Regulations filed through June 27, 2024
Furniture and storage warehousemen are primarily engaged in
				 the business of moving, storing, packing, and delivering tangible personal
				 property belonging to other persons. These activities constitute services and
				 proceeds therefrom are not subject to the tax. Crating, boxing, packing
				 materials, etc., purchased by warehousemen for use in the performance of such
				 services are taxable. Warehousemen are required to collect and remit the tax on
				 retail sales of furniture or other tangible personal
				 property.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.48 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.49 - Golf and Country Clubs

Current through Rules and Regulations filed through June 27, 2024
Golf, country and other social clubs are required to register
				 as dealers and to collect and remit the tax on all sales at retail, including
				 separate charges for swimming, green fees and the like. The tax applies to
				 purchases of tangible personal property by such clubs for use or consumption,
				 including, but not limited to, equipment, seeds, plants, fertilizer, etc., for
				 improvement and beautification.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.50 - Hospitals, Sanitariums, Nursing Homes

Current through Rules and Regulations filed through June 27, 2024
(1) Hospitals, sanitariums and nursing homes
				are primarily engaged in the business of rendering services and are deemed
				users or consumers of all tangible personal property purchased for use or
				consumption in connection with the operation of the institution. They are
				required to pay the tax at the time of purchase, unless specifically exempt by
				law. They shall pay the tax to registered vendors; however, if a vendor fails
				to charge the tax, the purchaser shall be liable for the payment of the tax
				directly to the State.
(2) Sales of
				tangible personal property to hospitals, sanitariums and nursing homes owned
				and operated by the Federal government, the State of Georgia, any county or
				municipality of the state of Georgia, and hospital authorities created under
				the provisions of Section 88-1803, Georgia Health Code, are exempt.
(3) When a hospital, hospital authority,
				sanitarium or hospital organization, through any division or department,
				engages in selling tangible personal property, it must register as a dealer,
				collect, report and remit the tax.
(4) Private nonprofit licensed nursing homes,
				general hospitals and mental hospitals coming within the provisions of Rule
				 560-12-2-.92  may apply for an
				exemption.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.51 - Hotels, Motels, Trailer Parks, etc

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies to charges for rooms,
				lodgings or accommodations furnished to transients by hotels, motels, tourist
				camps, or any other place in which such accommodations are furnished. However,
				the tax shall not apply to rooms, lodgings or accommodations supplied for a
				period of 90 continuous days or more.
(2) The tax applies to sales or rentals of
				tangible personal property by such businesses, including food, beverage, radio
				and television.
(3) Purchases of
				furniture, linens, carpeting, drapes, and other tangible personal property by
				such businesses are taxable at the time of purchase.
(4) Charges for parking spaces in trailer
				parks are not subject to the tax.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.52 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.53 - Interior Decorators

Current through Rules and Regulations filed through June 27, 2024
The tax does not apply to charges for professional services
				 rendered by an interior decorator. When a decorator goes beyond the rendition
				 of services and sells tangible personal property, the decorator shall register
				 as a dealer, collect and remit the tax on retail sales. When a decorator makes
				 a lump sum charge for professional services and furnishes tangible personal
				 property, the tax applies to the total charge, unless the charge for
				 professional services is billed separately from the tangible personal
				 property.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.54 - Interstate Commerce

Current through Rules and Regulations filed through June 27, 2024
(1)
				The tax applies to:
(a) All sales at retail
				of tangible personal property, the delivery of which takes place in Georgia,
				regardless of any subsequent employment or use thereof in interstate commerce;
				and
(b) The first use in Georgia of
				tangible personal property bought elsewhere in a transaction which would have
				been taxed had the transaction occurred in Georgia, provided such property has
				become a part of the mass of the property in this State, irrespective of the
				fact that such property may have been, or may be used in interstate
				commerce.
(c) The tax due under (b)
				above is subject to the credit for like taxes paid elsewhere, if under reverse
				circumstances the other state would grant credit for like taxes paid to the
				State of Georgia.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.55 - Kennels, Stables and Pet Shops

Current through Rules and Regulations filed through June 27, 2024
The tax does not apply to charges for the keep of pets.
				 Operators of kennels, stables and pet shops are required to pay the tax on
				 purchases of tangible personal property used in such operations. Sales of
				 horses, dogs, animals, goldfish and other pets are subject to the tax, unless
				 purchased for resale or otherwise exempt.
Ga. L. 1937-38, Extra
				 Sess., pp. 77.
et seq
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.56 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.57 - Laundries and Dry Cleaners

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies to all tangible personal
				property purchased by laundries and dry cleaners to be used in the furnishing
				of services, including machinery, equipment, repair parts, materials and
				supplies. Services rendered by such persons are not taxable. However, when such
				operators go beyond the rendition of services and make sales of clothing or
				other articles of tangible personal property, they must register as dealers,
				collect and remit the applicable tax.
(2) The tax does not apply to receipts from
				coin operated laundry and dry cleaning devices. The tax does apply to all
				tangible personal property purchased by coin operated laundries to be used in
				the furnishing of laundry services, including machinery, equipment, repair
				parts, materials and supplies.
Ga. L. 1937-38, Extra
				 Sess, pp. 77,
et seq.
, as amended; Ga. Code Ann, Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.58 - Linen Supply

Current through Rules and Regulations filed through June 27, 2024
Persons engaged in the business of furnishing coats, caps,
				 aprons, dresses, uniforms, smocks, towels, linens, diapers and similar articles
				 to barber shops, beauty parlors work shops, and other establishments and to
				 individuals under agreements which provide for a service to be rendered in the
				 periodic cleaning or laundering of such articles, are lessors of tangible
				 personal property and are required to collect the tax upon the gross rental
				 receipts. Items which are used exclusively for rental purposes are purchased
				 tax exempt. All other purchases of tangible personal property for use in
				 connection with these rentals are taxable.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann, Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.59 - Loan and Finance Companies

Current through Rules and Regulations filed through June 27, 2024
Loan companies, finance companies and others making sales of
				 tangible personal property are required to collect and remit the applicable tax
				 as dealers irrespective of the fact that such property may have been
				 repossessed or obtained by default of borrowers.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Sec.
				 92-3438a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.60 - Lost, Damaged, Or Unclaimed Property

Current through Rules and Regulations filed through June 27, 2024
The tax does not apply to compensation paid by common
				 carriers to their customers for tangible personal property which is lost or
				 damaged while in possession of such carriers. However, if a common carrier
				 retains such property and converts it to its own use, the carrier shall pay the
				 tax on the salvage value. When a common carrier sells damaged or unclaimed
				 property, it must collect and remit the applicable tax.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Sec.
				 92-3438a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.61 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.63 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-8-3.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.64 - Energy Necessary and Integral to Manufacturing

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule addresses
				the sales and use tax exemptions for energy used in manufacturing.
(2)
Definitions.
The terms
				defined in Rule
				 560-12-2-.62  entitled
				"Manufacturing Machinery and Equipment, Industrial Materials, and Packaging
				Supplies" apply to this Rule. In addition, for purposes of this Rule:
(a) "Competitive project of regional
				significance" means the location or expansion of some or all of a business
				enterprise's operations in Georgia where the Department of Economic Development
				determines that the project would have a significant regional impact.
(b) "Energy" means natural or artificial gas,
				oil, gasoline, electricity, solid fuel, wood, waste, ice, steam, water, and
				other materials necessary and integral for heat, light, power, refrigeration,
				climate control, processing, or any other use in any phase of the manufacture
				of tangible personal property. The term excludes energy purchased by a
				manufacturer that is primarily engaged in producing electricity for
				resale.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.65 - Meals

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies
				to the sale of food and food ingredients or other tangible personal property by
				railroad, pullman car, steamship, airline, or other transportation companies
				while operating in the State of Georgia or Georgia waters. The tax applies to
				food and food ingredients delivered to carriers in this State to be furnished
				complimentary to passengers regardless of where served.
(2) Fraternities, sororities and other
				student societies, with members residing at a common location and jointly
				sharing household expenses, including food and food ingredients, are not
				considered to be selling at retail; and furnishing food and food ingredients to
				members is not taxable. Sales of food and food ingredients and other tangible
				personal property to these organizations are sales at retail and subject to the
				tax. Caterers or other persons selling food and food ingredients to
				fraternities and sororities are required to collect and remit the tax on the
				sales price thereof.
(3) Retail
				sales of food and food ingredients by restaurants, hotels, clubs, cafes,
				caterers, boarding houses, and others are taxable. Cover, minimum and room
				service charges, and mandatory tips and gratuities are deemed a part of the
				sales price and are subject to the tax.
(4) Food and food ingredients sold or
				provided without charge to employees.
(a)
				Food and food ingredients sold to employees.
1. The sale of food and food ingredients by
				an employer to an employee is subject to Georgia sales tax on the total sales
				price charged to the employee. The following examples illustrate the
				application of Georgia sales and use tax to such transactions:
(i) An employer allows an employee to
				purchase a $15.00 meal from the menu at a fifty percent (50%) discount. The
				employer is required to charge Georgia sales tax to the employee on
				$7.50.
(ii) An employer provides a
				meal to an employee and declares $5.00 as a part of the employee's
				compensation. The employer is required to charge sales tax to the employee on
				$5.00.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.66 - Monuments and Memorial Stones

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies to retail sales of
				memorial stones and monuments, without deduction for labor used in cutting and
				marking the same. The installation or erection charge, if separately stated, is
				not taxable but the person making the installation shall pay the tax on the
				materials purchased for use in such installation at the time of
				purchase.
(2) If the installation
				or erection charge is not separately stated, the tax applies to the entire
				sales price.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 90-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.67 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.68 - Painters and Paperhangers

Current through Rules and Regulations filed through June 27, 2024
Painters and paperhangers perform services not taxable under
				 the Act. They are consumers of all tangible personal property used by them and
				 shall pay the tax on purchases of paint, wallpaper, supplies, equipment,
				 etc.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, et. seq., as amended (Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427); Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Sec.
				 92-3438a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.69 - Pawnbrokers

Current through Rules and Regulations filed through June 27, 2024
The tax applies to retail sales of tangible personal property
				 by pawnbrokers, lien holders, mortgagees, etc. The manner in which such
				 property was acquired does not affect the taxability of the
				 sale.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Sec.
				 92-3438a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.70 - Peddlers, Street Vendors, and Others, and Their Vendors

Current through Rules and Regulations filed through June 27, 2024
(1) Except as otherwise provided in paragraph
				(2) of this regulation, persons engaged in retail selling of tangible personal
				property, whether from private residences, through stores, from trucks or
				wagons, by house to house canvassing, or in any other manner whatsoever, are
				required to file application for certificate of registration and to collect and
				remit any tax due the state.
(2) In
				the case of peddlers, street merchants, persons who sell at retail from other
				than established places of business, and persons described in Ga. Code §
				91A-4501(f)(7) [and any successor of said statute], as now or hereafter
				amended, the vendor of such persons shall collect the tax imposed by the Act
				from said vendee on the retail price to be charged by the vendee, and said
				vendor shall remit the tax to the Commissioner. In such instances the
				Commissioner will not issue a certificate of registration to the peddler,
				street merchant or other such person, and failure of any vendor to comply with
				this regulation shall subject the vendor to loss of his registration
				certificate.
(3) Any person
				described in paragraph (1) or (2) of this regulation who is unsure as to
				whether he must register as a dealer or as to whether he is required under this
				regulation to collect and remit the tax on sales to persons for resale is
				charged with the burden of making application and requesting a ruling of the
				Commissioner as provided in
				 560-12-1-.03.
Ga. Laws 1978, pp.
				 309, 608-609, (Ga. Code Sec. 91A-4501(f)(7); Ga. Laws 1978, pp. 309, 323 (Ga.
				 Code Sec. 91A-215).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.71 - Petroleum Dealers

Current through Rules and Regulations filed through June 27, 2024
(1)
				Gasoline sold at retail for any purpose and other motor fuels sold for on the
				highway use only are subject to the 4% State tax rate, of which 3% is a Motor
				Fuel Tax and 1% is a State Sales and Use Tax. Sales of motor fuels, other than
				gasoline, for non-highway use are subject to the 4% State Sales and Use
				Tax.
(2) Retailers of gasoline sold
				for any purpose and other motor fuels for on-the-highway use only shall exclude
				the State Motor Fuel Excise Tax imposed thereon before computing the 3% Second
				Motor Fuel Tax. (See Regulation
				 560-12-2-.35.)
(3) Sales for resale of gasoline and of other
				motor fuels are exempt from the 4% State Tax provided the seller secures from
				the purchaser in good faith a properly executed Certificate of Exemption (Form
				ST-5).
(4) Retailers making sales
				of such fuels by means of a metered pump, which, in process of delivery,
				computes the total sales price, may elect to collect the 4% State Tax in
				addition to the sales price shown on the metered pump, or include the 4% State
				Tax in the metered pump price.
(5)
				Retailers electing to collect the 4% State Tax in addition to the sales price
				indicated on metered pumps shall post on such pumps and other signs or placards
				used to advertise the price, a notice to the effect that the 4% State Tax is in
				addition to the price indicated on such pump.
(6) Retailers electing to include the 4%
				State Tax in the metered pump price shall post on each pump and other signs or
				placards used to advertise the price, a notice stating such sales price
				includes Federal and State Motor Fuel Excise Tax and 4% State Tax.
Ga. L. 1978, pp. 323,
				 324; Chapter 91A-215 of the Georgia Public Revenue Code (Ga. L. 1979, p. 1276,
				 1277) Chapter 91A-5015 of the Georgia Public Revenue Code (Ga. L. 1979, p.
				 1279) and Chapter 91A-4503 of the Georgia Public Revenue Code; O.C.G.A. Secs.
				  48-2-12,  48-8-30,  48-8-49.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.72 - Photographs, Photostats, Blue Prints, etc

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies to sales of photographs,
				portraits, prints from camera film, including charges for coloring and tinting,
				photostats, blue prints, frames, camera film and other such tangible personal
				property.
(2) The tax applies to
				purchases of camera equipment and other tangible personal property by
				commercial photographers and other for use or consumption. Paper and other
				materials which become component parts of the finished photograph or other such
				print for sale, and industrial materials which are coated upon or impregnated
				into the product for sale at any stage of the processing, may be purchased
				under Certificate of Exemption. The tax does not apply to charges for
				developing films and coloring or tinting photographs furnished by customers,
				when a separate charge therefor is billed to the customer. Chemicals, paints,
				colors, etc. used in rendering such services are purchased for use or
				consumption by the person performing the service and are subject to the
				tax.
(3) However, when a single
				charge is made for developing films and furnishing prints, the tax applies to
				the total charge therefor. Developing chemicals which are coated upon or
				impregnated into films in processing may be purchased under a Certificate of
				Exemption.
Ga. L. 1937-38, Extra
				 Sess. pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.73 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.74 - Premiums and Gifts

Current through Rules and Regulations filed through June 27, 2024
(1)
				Donors of tangible personal property are users or consumers and purchases by
				them are taxable, including purchases of gifts for advertising
				purposes.
(2) The tax applies to
				the cost price of property purchased originally for resale and later used as a
				gift.
(3) The tax applies to
				purchases of property to be awarded as prizes at the cost price of such
				property.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.76 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7 and 
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.77 - Publishers

Current through Rules and Regulations filed through June 27, 2024
(1) Publishers of
				newspapers, magazines, periodicals, etc. are required to collect and remit the
				tax on sales to persons other than registered dealers. Publications sold by
				subscription are subject to the tax based on the subscription price.
(2) Charges for advertising in newspapers,
				magazines and periodicals are not subject to the tax.
(3) Industrial materials, including paper and
				ink, which become component parts of the publication for sale, or which are
				coated upon or impregnated into the product at any stage of processing, may be
				purchased tax exempt under Certificates of Exemption. However, publishers must
				pay the tax on other property used or consumed in the process, including
				supplies, machinery, equipment, photo engravings, mats, plates and
				lead.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec.
				 92-3438a.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.78 - Repairs and Alterations

Current through Rules and Regulations filed through June 27, 2024
(1) Replacement parts, materials, and
				supplies used or consumed by repairmen in repairing tangible personal property
				belonging to others are taxable either to the person performing the work or to
				the owner of the property being repaired, on the following basis:
(a) If the dealer performing the repair work
				does not state separately, itemize or segregate at a fixed or retail price the
				materials and supplies so used or consumed, the tax will apply to the total
				charge for such materials and labor.
(b) If the dealer performing the repair work
				does separate, itemize, and invoice at a retail selling price the parts,
				materials and supplies used, stating separately the amount for labor, the tax
				will apply to the retail selling price of the materials and supplies listed and
				itemized.