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-.79 - Schools

Current through Rules and Regulations filed through June 27, 2024
(1) Vendors and
				lessors of tangible personal property to public schools, public school
				principals, teachers, officers and employees, public school organizations
				(parent, student, teacher or otherwise) and public school students
				(individually or as unorganized groups) shall collect the tax at the time of
				sale, at the sales price thereof, irrespective of the fact that same may be
				sold for resale.
(a) Public schools, for the
				purpose of this regulation, include all State, county or municipal educational
				institutions, except such schools as may be required to register, collect,
				remit and report sales and use taxes.
(b) A Certificate of Registration shall be
				granted only to those public schools having a continuity of sales of tangible
				personal property or charges for admission to games or entertainments and
				maintaining adequate facilities for collecting, remitting and reporting sales
				and use taxes.
(c) A Certificate of
				Registration may be issued to a county or municipal Board of Education for
				reporting sales and use taxes for all schools under its jurisdiction, provided
				adequate records are maintained and regularly audited by the Board.
(d) Exemption certificates covering purchases
				of tangible personal property by registered schools and Boards of Education
				shall be honored only when purchase is pursuant to an official purchase order
				signed by a person authorized to obligate the school or Board of Education for
				payment therefor out of public funds.
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560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.80 - Repealed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-.81 - Shoe, Leather and Like Repairmen

Current through Rules and Regulations filed through June 27, 2024
The tax does not apply to charges for services rendered by
				 shoe repairers. Purchases of equipment, tools, materials, and supplies
				 purchased for use or consumption in rendering services are taxable at the time
				 of purchase. When repairers go beyond the rendition of services and regularly
				 engage in selling tangible personal property, they are required to register,
				 collect and remit the tax on sales at retail.
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-.82 - Advertising Display Devices, Sign Manufacturers, and Painters

Current through Rules and Regulations filed through June 27, 2024
(1) An advertising
				agreement which calls for furnishing of advertising displays under which the
				advertiser is entitled to a given quantity of exposures in a general area is
				considered a service which is not taxable as a lease of tangible personal
				property.
(2) An agreement which
				requires an outdoor advertising company to display an advertiser's message only
				and grants to the advertiser neither the right to possess nor use the
				personalty upon which the advertising message is displayed is considered a
				service which is not taxable as a lease of tangible personal
				property.
(3) The person furnishing
				services is the consumer of all tangible personal property used or consumed in
				displaying messages and shall pay the tax at the time of purchase.
(4) An agreement which grants to a party
				advertiser the rights to possess, control or use described personalty at a
				stated location is considered a lease and the gross lease or rental charge is
				taxable.
(5) The sale of special
				equipment which becomes the property of the advertiser is taxable.
(6) Charges made for service of a device
				owned by an advertiser are not subject to the tax. The person furnishing such
				service shall pay the tax on all tangible personal property used or consumed in
				furnishing such services.
(7) The
				tax does not apply to charges for painting signs on buildings, trucks, windows,
				doors and the like. Materials and supplies used in performing such services are
				taxable at the time of purchase.
(8) The tax applies to the retail sales price
				of signs, posters, and other advertising displays.
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-.83 - Social and Fraternal Organizations

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies to retail sales of
				tangible personal property to all social and fraternal organizations, including
				but not limited to fraternal societies, trade or professional associations,
				lodges, orders, their auxiliaries, sororities and fraternities.
(2) When such an organization regularly
				engages in the business of selling tangible personal property, it shall
				register as a dealer, 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-.85 - Trading Stamp Companies

Current through Rules and Regulations filed through June 27, 2024
(1) The tax does not apply to amounts charged
				by a trading stamp company to a dealer which entitles the dealer to distribute
				to its customers trade stamps that are redeemable by the trading stamp company
				in cash or premiums.
(2) The
				trading stamp company is the consumer of and shall pay tax on the purchase of
				all trade stamps, stamp collection books, premium catalogs, advertising and
				promotional materials and the like that it uses, or furnishes to its dealers
				for which no specific charge is made. When a trading stamp company makes a
				separate charge for trade stamps, trade stamp collection books, premium
				catalogs, promotional or advertising materials, or any other item of tangible
				personal property, in addition to any charges made under the first paragraph of
				this rule, it shall collect the tax thereon from its customer. In such cases,
				the trading stamp company is entitled to credit for tax previously paid on the
				purchase of the items sold.
(3)
				When a trading stamp company accepts trade stamps or a combination of trade
				stamps and cash in exchange for premiums,the transaction is subject to the tax
				and the trading stamp company shall collect the tax from the person
				surrendering the stamps, based on the total value of the stamp book and any
				cash paid. The trading stamp company shall not pay the tax on the purchase of
				such premiums, but should furnish its suppliers resale certificates as provided
				by
				 560-12-1-.08.
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-.86 - Trustees, Receivers, Executors, and Administrators

Current through Rules and Regulations filed through June 27, 2024
(1) Trustees, receivers, executors and
				administrators who continue to operate, manage or control a business engaged in
				making retail sales of tangible personal property must make application for a
				new Certificate of Registration except in the case of a corporation which
				continues to exist as the same legal entity.
(2) The tax must be collected and remitted in
				the same manner as by other dealers and it is immaterial that such officers may
				have been appointed by the courts.
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-.87 - Machinery for Reducing Air or Water Pollution

Current through Rules and Regulations filed through June 27, 2024
(1) The sale of machinery or equipment that
				is used for the primary purpose of reducing or eliminating air or water
				pollution, or any repair, replacement, or component parts for such machinery or
				equipment, is exempt from tax.
(2)
				The exemption applies only to tangible personal property that remains tangible
				personal property after installation.
(3) Any person making a sale of such
				machinery, equipment, or parts must remit tax unless the purchaser furnishes
				the seller with a Form ST-M8 Certificate of Exemption, certifying that the
				purchaser is entitled to purchase such machinery, equipment, and parts without
				paying tax. A purchaser may obtain Form ST-M8 Certificate of Exemption by
				completing and submitting to the Department Form ST-M7.
(4) Pursuant to O.C.G.A. §
									48-8-63, a contractor must pay the tax when purchasing such machinery, equipment, or
				parts. However, the ultimate owner of the property may file a claim for refund
				of such tax.
(5) Claims for refund
				must be filed within three (3) years following date of payment of tax to the
				Department. If a taxpayer seeks a refund of taxes paid on a purchase made prior
				to obtaining and using Form ST-M8, then the refund will be made without
				interest.
(6) Taxpayers selling or
				acquiring machinery, equipment, and parts under this exemption must maintain
				records of the sale.
O.C.G.A.
				 §§
											48-2-12,  48-2-35,  48-2-35.1,  48-8-3(36),  48-8-63.
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-.88 - Labor

Current through Rules and Regulations filed through June 27, 2024
(1) Fabrication
				labor is a part of the sales price of tangible personal property and subject to
				the tax, whether or not the charge therefor is separately stated. For the
				purpose of this regulation, fabrication means the production of an article from
				a material or materials by giving such material or materials a new form,
				quality or property, and includes the cutting, carving, dressing, shaping,
				bending or further processing a stock or custom made article of tangible
				personal property into an article for a specific or general use.
(2) Charges for labor in installing,
				applying, remodeling or repairing tangible personal property sold, when billed
				separately to the consumer, are not considered a part of the sales price of the
				article sold. Unless such labor is separately stated on the consumer's invoice,
				the total charge shall be subject to the tax.
(3) Charges for labor in repairing and
				restoring an article of tangible personal property to its original form, when
				billed separately from materials used, are not subject to the tax, provided the
				same article is returned to the customer.
Ga. L. 1937-38, Extra
				 Sess., p. 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-.89 - 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-.90 - Bona Fide Private Elementary and Secondary Schools

Current through Rules and Regulations filed through June 27, 2024
(1) For the purpose of this regulation, a
				bona fide private elementary school means one regularly established for the
				purpose of teaching basic subjects above the kindergarten and below the
				secondary school commonly embracing 6 to 8 grades; bona fide private secondary
				school means one regularly established for the teaching of basic subjects
				between elementary and collegiate, including a junior college.
(2) Any bona fide private elementary or
				secondary school eligible to receive tax deductible contributions should make
				application to the Department of Revenue, Sales and Use Tax Unit, for exemption
				from payment of sales and use tax on its purchases of tangible personal
				property and services to be used exclusively for educational purposes, and food
				for school lunch program to be consumed on the premises by pupils and employees
				of such school.
(3) The application
				shall be by letter, stating the name and address of the school, the date
				opened, number of grades equivalent to public schools, number of class rooms,
				number of teachers regularly employed, average number of students, number of
				months open each year. There must be attached a copy of a Certificate issued by
				the U.S. Internal Revenue Service, or the Georgia Income Tax Unit, stating that
				an Income Tax exemption is granted for educational purposes and that
				contributions to the school are deductible for income tax purposes.
(4) Upon approval of an application, the
				Sales and Use Tax Unit will furnish the school with a "Letter of
				Authorization", (Form ST-USC-1). The school must furnish one photographic copy
				of the letter to each supplier of tangible personal property or services in
				order to relieve him from collecting the tax. Misuse of a Letter of
				Authorization shall be ground for cancellation.
(5) The exemption does not extend to sales
				made to Parent Teacher Associations, Class Room Mothers, Student Groups or
				other school groups, or to sales made on school property through vending
				machines, snack bars, or other such outlets.
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-.91 - 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-.92 - Nursing Homes, General or Mental Hospitals

Current through Rules and Regulations filed through June 27, 2024
(1) Definitions.
(a) Licensed Non-Profit Nursing Home.
1. A licensed non-profit nursing home means
				any institution, not operated for profit, which admits for temporary residence
				in the institution patients or medical referral only and for whom arrangements
				have been made for medical care, and which meets the requirements and maintains
				the services and facilities specified in subsections (c), (d), or (e) of
				Regulation 270-3-4-.02, Official Compilation, Rules and Regulations of the
				State of Georgia, as it read on March 29, 1971, and which holds a permit for
				such operation as a nursing home issued by the Department of Public Health
				under Regulation 270-3-4-.05, Official Compilation, Rules and Regulations of
				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-.93 - 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-.94 - Cabinet Makers

Current through Rules and Regulations filed through June 27, 2024
(1)
				Any person engaged in the business of selling cabinets, fixtures and similar
				custom made or stock items shall register as a dealer, collect and remit the
				tax on the sales price of the finished items. Charges for labor in installing
				such tangible personal property is not subject to the tax when billed
				separately to the consumer.
(2) Any
				person who contracts to furnish tangible personal property and perform services
				under the contract by building cabinets, fixtures and similar items at the job
				site and incorporating the same into real property construction shall be
				classified as a contractor and shall pay the tax on the cost price of all
				tangible personal property purchased or consumed in performing a
				contract.
Ga. L. 1937-38, Extra
				 Sess., p. 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-.95 - 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-.96 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  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-.97 - Training Schools

Current through Rules and Regulations filed through June 27, 2024
(1)
				Pilot Training Schools.
(a) Persons operating
				pilot training schools providing classroom, ground and flight instructions,
				including a given number of hours flight time for which no separate charge is
				made, are primarily engaged in providing services. Such persons are deemed to
				be consumers of all tangible personal property (including aircraft) purchased
				and used in providing such services and shall pay the tax thereon at the time
				of purchase.
(b) Persons operating
				pilot training schools providing classroom, ground and flight instructions, and
				exclusively following the practice of separately charging for aircraft flight
				time including both solo and dual instruction, are engaged both in providing
				services and in the rental of tangible personal property. Considering the
				record keeping requirements imposed by various governmental and regulatory
				agencies, such persons may elect to treat all such aircraft flight time which
				is a part of the training program as a rental of aircraft to the student. Such
				rental, however, must be at arm's length and based upon fair rental value. To
				qualify for this election, the practice of separately charging for aircraft
				flight time must exclusively be followed both with respect to all aircraft and
				all students. Aircraft (as well as accessories, tires, and repair parts
				therefor) employed exclusively in these type operations may be purchased for
				resale, free of sales or use tax. All other tangible personal property
				purchased and use in operation of the schools shall be taxable to same as the
				consumer thereof.
1. This election will only
				be available to those schools which are either appropriately certificated by
				the FAA as pilot training schools, or operating under FAR Part 61 with an
				established base of operations. Such persons must provide evidence satisfactory
				to the Commissioner of compliance with this requirement.
(c) Those schools operating under paragraph
				(a) which go beyond the rendition of services and lease or rent aircraft to
				licensed pilots and all schools operating under paragraph (b) shall register as
				a dealer, collect and remit the tax on the gross lease or rental
				charge.
(d) The sale of used
				aircraft and other tangible personal property is subject to the tax.
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-.98 - Alarm, Warning, Sound and Music Devices

Current through Rules and Regulations filed through June 27, 2024
(1) Any person making retail sales of alarm,
				warning, sound or music devices shall collect and remit the tax on the sales
				price of such tangible personal property.
(2) A lessor of an alarm, warning, sound or
				music device shall collect and remit the tax on the gross lease or rental
				charges, including records or tapes furnished to the lessee.
(a) Where a lessor furnishes sound music or
				recordings from a central location operated by the lessor, an additional charge
				for such services would not be subject to the tax when billed separately to the
				lessee. However, the lessor must pay the tax on all tangible personal property
				purchased, used or consumed in providing such services.
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-.99 - Sheet Metal Contractors

Current through Rules and Regulations filed through June 27, 2024
(1) Any person who contracts to furnish
				tangible personal property and perform services thereunder within this State in
				constructing, repairing, remodeling or improving real property shall pay the
				tax levied by this Act at the time of purchase. Further, any person who so
				contracts to perform services and is furnished tangible personal property for
				use under the contract and a sales or use tax has not been paid to this State
				shall pay the tax on the fair market value of the tangible personal property so
				used.
(2) Sheet metal contractors
				are required to register, pay sales and use tax on all tangible personal
				property purchased, stored, used or consumed in this State.
(3) At times a sheet metal contractor may be
				called upon to fabricate and furnish to a buyer a custom item of tangible
				personal property which is not converted to real property construction by the
				sheet metal contractor. When such an item is sold to any person the sheet metal
				contractor shall collect the tax on the total sales price of the fabricated
				tangible personal property and claim credit for the sales or use tax paid on
				the raw materials. Complete records of all such transactions must be maintained
				separately from the records of items furnished and installed by the
				contractor.
(4) A sheet metal
				contractor who holds himself out as a producer and seller of tangible personal
				property, or who solicits buyers by advertising, brochures, salesmen or any
				other manner shall make application for a dealer certificate of registration,
				collect and remit the tax on the total sales price of all tangible personal
				property.
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-.100 - Child - caring Institution, Child - placing Agency, or Maternity Home

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of this Rule is to provide guidance regarding
				the administration of O.C.G.A. §
									48-8-3(41), which provides for an exemption from Georgia sales and use tax with respect to
				certain sales to or by certain nonprofit tax-exempt organizations engaged
				primarily in providing child services.
(2)
Definitions.
(a) "Child services provider" means a
				child-caring institution as defined under O.C.G.A. §
										49-5-3(1), as amended, a child-placing agency as defined under O.C.G.A. §
										49-5-3(2), as amended, or a maternity home as defined under O.C.G.A. §
										49-5-3(14), as amended.
(b) "Cost of
				operations" means all reasonable direct operational costs incurred by a child
				services provider. Costs shall be determined based on the child services
				provider's method of accounting. Such costs include, but are not limited to:
				salaries; supplies; rent; mortgage payments; furniture and fixtures; loan
				payments; food; transportation; and educational and special
				activities.
(c) "Exemption
				determination letter" means a letter issued by the Commissioner permitting a
				child services provider to purchase certain tangible personal property and
				services exempt from Georgia sales and use tax.
(d) "Nonprofit tax-exempt organization" means
				any organization that holds a letter of determination from the Internal Revenue
				Service demonstrating that it qualifies as a nonprofit tax-exempt organization
				under Internal Revenue Code § 501(c)(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-.101 - 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-.102 - Video Tape or Motion Picture Film

Current through Rules and Regulations filed through June 27, 2024
The sale or rental of video tape or motion picture film for
				 private use would be subject to the tax.
O.C.G.A. Secs.
				  48-2-12,  48-8-3(24).
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-.103 - Material Handling Equipment and Racking Systems

Current through Rules and Regulations filed through June 27, 2024
(1) For purposes of qualifying for the
				exemption provided for by O.C.G.A. §
									48-8-3(34.1), and as
				used in this Regulation, the following definitions and explanations of terms
				shall apply:
(a) The term "distribution
				facility" means a warehouse, facility, structure, or enclosed area which is
				used primarily for the storage, shipment, preparation for shipment, or any
				combination of such activities, of goods, wares, merchandise, raw materials, or
				other tangible personal property.
(b) The term "primary material handling
				equipment" means the principal machinery and equipment used to lift or move
				tangible personal property in a warehouse or distribution facility located in
				this State. Depending upon whether or not it is the principal machinery and
				equipment used to lift or move tangible personal property, the following items
				may be considered primary material handling equipment:
1. conveyers, carousels, lifts, positioners,
				pick-up-and-place units, cranes, hoists, mechanical arms, and robots;
2. mechanized systems, including containers
				which are an integral part thereof, whose purpose is to lift or move tangible
				personal property;
3. automated
				storage and retrieval systems, including computers which control them, whose
				purpose is to lift or move tangible personal property; and
4. forklifts and other off-the-road vehicles
				which are used to lift or move tangible personal property and which cannot be
				legally operated on roads and streets.
(c) The term "primary material handling
				equipment" does not include parts or equipment used to repair, refurbish, or
				recondition other equipment, but does include equipment, as defined above,
				which replaces in its entirety other primary material handling
				equipment.
(d) The term "racking
				system" means any system of machinery, equipment, fixtures, or portable devices
				whose function is to store, organize, or move tangible personal property within
				a warehouse or distribution facility, including, but not limited to, conveying
				systems, chutes, shelves, racks, bins, drawers, pallets, and other containers
				and storage devices which form a necessary part of the facility's storage
				system.
(e) The term "warehouse"
				means a facility, structure, or enclosed area which is used primarily for the
				storage of goods, wares, merchandise, raw materials, or other tangible personal
				property.
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-.104 - Food Exemption

Current through Rules and Regulations filed through June 27, 2024
(1)
				Sales of food and food ingredients qualify for an exemption from sales and use
				tax as provided herein.
(2)
				Definitions.
(a) "Alcoholic Beverages" means
				beverages that are suitable for human consumption and contain one-half of one
				percent or more of alcohol by volume.
(b) "Dietary supplement" means any product,
				other than tobacco, intended to supplement the diet that:
1. Contains one or more of the following
				dietary ingredients: a vitamin, mineral, herb or other botanical, amino acid, a
				dietary substance for use by humans to supplement the diet by increasing the
				total dietary intake, or a concentrate, metabolite, constituent, extract, or
				combination of any ingredient described above; and
2. Is intended for ingestion in tablet,
				capsule, powder, softgel, gelcap, or liquid form, or if not intended for
				ingestion in such a form, is not represented as conventional food and is not
				represented for use as a sole item of a meal or of the diet; and
3. Is required to be labeled as a dietary
				supplement, identifiable by the "Supplemental Facts" box found on the label and
				as required pursuant to
				 21 C.F.R. §
												101.36.
(c) "Eating utensils" includes plates,
				knives, forks, spoons, glasses, cups, napkins and straws, but does not include
				other containers or packaging used to transport the food.
(d) "Food and food ingredients" means
				substances, whether in liquid, concentrated, solid, frozen, dried, or
				dehydrated form, that are sold for ingestion or chewing by humans and are
				consumed for their taste or nutritional value. "Food and food ingredients"
				shall not include alcoholic beverages, dietary supplements, or
				tobacco.
(e) "Natural person" means
				an individual human being.
(f)
				"Prepared food", which is subject to both state and local sales and use taxes,
				means:
1. Food sold in a heated state or
				heated by the seller at the seller's location (i.e., the place where the sale
				takes place). This includes food that was heated by the seller at any time
				before the sale even if the item is in an unheated state at the time of sale;
				or
2. Food with two or more food
				ingredients mixed or combined at the seller's location by the seller for sale
				as a single item; or
3. Food sold
				with eating utensils provided by the seller. Food shall be considered to be
				sold with eating utensils provided by the seller when the food is customarily
				intended for consumption with the utensils provided. The presence of
				self-service utensils in a facility does not make otherwise exempt food taxable
				unless it is customarily intended that the food be consumed with those
				utensils.
(g) "Tobacco"
				means cigarettes, cigars, chewing or pipe tobacco, or any other item that
				includes tobacco.
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-.105 - Machinery-Remanufacturing of Aircraft Engines or Aircraft Engine Parts or Components

Current through Rules and Regulations filed through June 27, 2024
(1)
Definitions.
For purposes of qualifying for the exemptions
				provided for by O.C.G.A. §
									48-8-3(34.2), and as
				used in this Regulation, the following definitions and explanations of terms
				shall apply:
(a) The term "machinery" means
				an assemblage of parts that transmits forces, motion, and energy one to another
				in a predetermined manner to accomplish a specific objective.
(b) The term "packaging operation" means
				bagging, boxing, crating, packaging, wrapping, labeling, palletizing, and other
				similar processes used by the remanufacturer to enclose or containerize
				remanufactured products in a manner suitable for sale or delivery to
				customers.
(c) The term
				"remanufacture of aircraft engines or aircraft engine parts or components"
				means the substantial overhauling or rebuilding of aircraft engines or aircraft
				engine parts or components on a factory basis. Substantial overhauling or
				rebuilding of aircraft engines or aircraft engine parts or components means the
				disassembling, repairing, renovating, reassembling, reconstructing, inspecting,
				or testing, thereby restoring the aircraft engine or aircraft engine parts or
				components to their original state or an upgraded state. Such term includes a
				packaging operation when it is a part of a continuous remanufacturing
				operation; and the conveyance of work in process or finished units from one
				remanufacturing operation to another in the same plant facility. Such term does
				not include: storage; delivery to or from the plant; delivery to or from
				storage within the plant; repairing or maintenance of facilities; research;
				developmental testing; random or sample testing of materials or products; or
				cleaning when not part of a continuous remanufacturing operation.
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-.107 - Computer Equipment

Current through Rules and Regulations filed through June 27, 2024
(1)
				In accordance with O.C.G.A. §
									48-8-3(68)(A) 
				 and  this Regulation, transactions occurring on or after January 1, 2001, which
				involve the purchase or lease of computer equipment not otherwise exempt under
				Chapter 8 of Title 48 of the Official Code of Georgia Annotated will be exempt
				from sales and use tax. To qualify for the exemption, the following conditions
				must be met:
(a) The computer equipment must
				be purchased or leased exclusively for operational use in this state at a
				high-technology company as defined in this Regulation; and
(b) The value of computer equipment purchased
				during any calendar year must exceed $15 million, or the fair market value of
				leased computer equipment, as defined in paragraph (2)(b) of this Regulation,
				must exceed $15 million during any calendar year.
(c) Any combination of purchases and leases
				exceeding $15 million during any calendar year shall also qualify for
				exemption.
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-.108 - Bullion, Coins, or Currency

Current through Rules and Regulations filed through June 27, 2024
(1)
Definitions.
For the
				purposes of this Regulation, the following definitions and explanations of
				terms shall apply:
(a)
Bullion.
The term "bullion" means bars, ingots, or coins of gold, silver,
				platinum or any combination thereof, which has been processed by coining,
				smelting, refining, or in some other manner and where the sales price depends
				upon the content of the metal and not the form. Such term shall not include
				jewelry, works of art, or items used for industrial or professional
				purposes.
(b)
Coins or
				Currency.
The term "coins or currency" means a coin or currency or any
				combination thereof made of gold, silver, platinum, or other metals or paper
				which has been or may be used as legal tender under the laws of any state, the
				United States of America, or any foreign state or nation. Such term shall not
				include any coin or currency or combination thereof that has been incorporated
				into a piece of jewelry or artwork.
(c)
Legal Tender.
The term
				"legal tender" means coin or currency that at the time of issue or sale a
				creditor would be required to accept in payment of a debt.
(d)
Medal.
The term "medal"
				means a medallion, token, or coin that has never been accepted as legal tender
				and was created to commemorate a specific event, place, person or
				thing.
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-.112 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7,  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-.113 - Hunting Preserves and Hunting Clubs

Current through Rules and Regulations filed through June 27, 2024
(1) Purpose. This Rule sets forth the
				application of sales and use tax to the operation of hunting preserves, hunting
				clubs, or other similar operations conducting outdoor recreational activities
				related to hunting animals.
(2)
				Definitions. For the purposes of this Rule, the following definitions and
				explanation of terms shall apply:
(a)
				"Hunting Preserves and Hunting Clubs" means those business operations that
				allow the general public the privilege of hunting animals in a designated area
				for a charge or fee. Such business may also routinely offer lodging, meals,
				sales or rental of tangible personal property, and other types of entertainment
				or recreational activity.
(b) "Real
				Property Lease" means a lease of land that grants the privilege of hunting
				animals located on the land.
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-.114 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-7,  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-.115 - Restaurants

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule addresses the application of sales and use tax to purchases
				and sales made by establishments that sell prepared food. Such establishments
				are generally referred to as restaurants and include but are not limited to
				coffee shops, cafeterias, short order cafes, luncheonettes, taverns,
				lunchrooms, soda fountains, food carts, food trucks, itinerant restaurants,
				catering establishments, and similar facilities.
(2)
Definitions.
The terms
				defined in Rule
				 560-12-2-.104  entitled "Food
				Exemptions" apply to this Rule. In addition, the following definitions apply:
(a) "Food packaging" means tangible personal
				property that is used to contain food or beverages. "Food packaging" includes
				but is not limited to containers, boxes, wrappers, cups, dinner plates, trays,
				platters, and the accompanying lids.
(b)
"
Premises" means the total
				space and facilities in or on which the seller conducts business, including but
				not limited to parking areas for the convenience of in-car consumption, counter
				space, indoor or outdoor tables, chairs, benches, and similar
				conveniences.
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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.01 - Availability

Current through Rules and Regulations filed through June 27, 2024
The following forms are in general use by the Sales and Use
				 Tax Unit. Forms designed for primary use by dealers, contractors and other
				 taxpayers may be obtained from the Sales and Use Tax Unit, Department of
				 Revenue, Trinity-Washington Building, Atlanta, Georgia 30334.
Ga. L. 1937-38, Extra
				 Sess., p. 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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.02 - Application for Certificate of Registration

Current through Rules and Regulations filed through June 27, 2024
Centralized Taxpayer Registration Form CRF 002 must be filed
				 by every person defined by the Act as a dealer. See
				  560-12-1-.09.
Ga. L. 1937-38, Extra
				 Sess., p. 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; O.C.G.A. Secs.
				  48-2-12,  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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.03 - Certificate of Registration

Current through Rules and Regulations filed through June 27, 2024
Form ST-2: Certificate must be conspicuously displayed at the
				 place for which issued.
Ga. L. 1937-38, Extra
				 Sess., p. 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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.04 - Dealers and Contractors Sales and Use Tax Report

Current through Rules and Regulations filed through June 27, 2024
Form ST-3: This form furnished to dealers and contractors
				 required to file returns each reporting period. See 560-121-.22 and
				  560-12-2-.26.
Ga. L. 1978, pp. 323,
				 324; Chapter 91A-215 of the Georgia Public Revenue Code Ga. L. 1978, pp. 605,
				 639 Chapter 91A-45 of the Georgia Public Revenue
				 Code.
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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1978, pp. 323,
				 324; Chapter 91A-215 of Georgia Public Revenue Code Ga. L. 1978, pp. 605, 639
				 Chapter 91A-45 of the Georgia Public Revenue
				 Code.
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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.06 - Sales and Use Tax Report

Current through Rules and Regulations filed through June 27, 2024
Form ST3AR: This form used by Revenue Department
				 Representatives to amend returns filed by dealers, including
				 contractors.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Secs.
				 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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 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 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.09 - Dealers Sales and Use Tax Report, Consolidated

Current through Rules and Regulations filed through June 27, 2024
Form ST-3: This form and inserts pertinent thereto furnished
				 to dealers authorized to file monthly consolidated returns. See
				 560-121-.13.
Ga. L. 1937-38, Extra
				 Sess., p. 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.