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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.36 - Pro Rate Allocation of Unidentifiable Sales and Use Tax Proceeds

Current through Rules and Regulations filed through June 27, 2024
(1) The
				Commissioner shall make periodic allocations no less than twice per year,
				generally every six months, of unidentifiable proceeds from unprocessed sales
				and use tax returns pursuant to the provisions of O.C.G.A. §
									48-8-67, beginning on or before July 1, 2001, and ceasing on or before December 31,
				2007.
(2) For the purposes of this
				Rule, unidentifiable proceeds shall mean sales or use tax payments associated
				with returns that cannot be processed due to the lack of sufficient
				information. A return or other document lacks sufficient information, and the
				sales or use tax proceeds associated with that return or other document are
				considered to be unidentifiable, when the Department has made reasonable
				efforts to process the return, document, or payment and is unable to do so
				within 90 days after its receipt by the Department. Reasonable efforts to
				process such a return, document, or payment shall include, but are not limited
				to, any of the following actions:
(a)
				Attempting to contact a dealer one or more times to correct missing, incorrect,
				or inconsistent information that prevents a return or document from being
				processed or a payment from being distributed;
(b) Attempting to reconcile a return,
				document, or payment with other previous or current returns, documents, or
				payments that supply or correct missing, erroneous, or inconsistent
				information;
(c) Inquiry into or
				examination of public and Departmental records to supply or correct missing,
				erroneous, or inconsistent information;
(d) Attempting to contact third persons to
				the extent permitted under Georgia's confidentiality laws to supply or correct
				missing, erroneous, or inconsistent information;
(e) Review by tax examiners or field agents
				to determine if other methods exist to correct or complete the return;
				and
(f) Any other method or action
				that will enable the return or document to be processed or amount(s) paid to be
				distributed.
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 560-12-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-12-1-.37 - Revocations of Certificates of Registration

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose
. Pursuant to
				O.C.G.A. §
									48-8-62, the Department may revoke any one or more of the Certificates of Registration
				held by a Certificate Holder who fails to comply with any provision of sales
				and use tax law. This regulation governs the process for notice of proposed
				revocations, revocation hearings, revocations, and reinstatements.
(2)
Definitions.
(a) "Certificate of Registration" shall mean
				the certificate of registration which the Department issues after an
				application has been received and approved, pursuant to O.C.G.A. §
										48-8-59.
(b) "Certificate Holder" shall mean the
				person named on the Certificate of Registration.
(c) "Person" shall have the meaning set forth
				in O.C.G.A. §
										48-1-2.
(d) "Sales and use tax law" shall mean
				Article 1 of Chapter 8 of Title 48 of the O.C.G.A. and any Department rule or
				regulation relating to this article.
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-.01 - Admission Charges

Current through Rules and Regulations filed through June 27, 2024
(1)
				The tax applies to sales of tickets, fees, or charges, and voluntary
				contributions for admissions to places of amusement, entertainment, exhibition,
				display and athletic contests, and to charges made for participation in games
				and amusement activities.
(2)
				Admissions by free pass, which are not subject to the Federal Admission Tax,
				are exempt from the sales tax. If a service charge, donation, gratuity or any
				other charge is required or normally expected for the issuance of the free
				admission pass, such charge, donation or gratuity is subject to the
				tax.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.02 - Advertising

Current through Rules and Regulations filed through June 27, 2024
(1) Advertising
				Agencies. The tax does not apply to charges for professional services made by
				an advertising agency for preparing and placing advertising in media such as
				newspapers, magazines, radio, television, billboards, etc.
(2) The tax applies to purchases by an
				advertising agency of tangible personal property to be used or consumed in
				preparing and placing advertising in such media. For example, the tax applies
				to ink, paper, paint, office supplies, art work purchased from independent
				artists, engraver's charges for metal plates, electrotyper's charges for
				electrotypes or matrices, tape recordings, television films and recordings,
				billboard posters, etc.
(3) When an
				agency goes beyond the rendition of professional services and sells tangible
				personal property, it must register as a dealer in order to collect and remit
				the tax on the sale of such property. Registered dealers may purchase tangible
				personal property for resale by furnishing the seller with a Certificate of
				Exemption.
(4) Property purchased
				for resale must be billed to the person having the right of possession of such
				property, the tax collected thereon and remitted to the State Revenue
				Commissioner.
(5) Charges for
				Advertising. The tax does not apply to charges for advertising in media such as
				newspapers, magazines, radio, television and billboards. The tax applies to
				purchases of tangible personal property for use or consumption in preparing,
				publishing, broadcasting or displaying advertising matter, unless resold and
				the sales tax thereon remitted to the State Revenue Commissioner.
(6) Persons engaged in the business of
				painting signs or applying posters on a building, store front or other real
				property shall pay the tax on all tangible personal property purchased for use
				and consumption in preparing, maintaining, displaying and servicing such
				signs.
(7) Commercial Advertising.
				The tax applies to all sales at retail of tangible personal property commonly
				known as commercial advertising, including but not limited to catalogs,
				calendars, handbills, novelties, etc.
(8) Premiums and Gifts. The tax applies to
				purchases of tangible personal property to be given away by persons in
				advertising -their business or products, or given away as premiums, door
				prizes, or for any other reasons.
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-.03 - Agriculture Exemptions

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule addresses the sales and use tax exemptions in
				O.C.G.A. §
									48-8-3.3 for Agricultural Production Inputs, Agricultural Machinery and Equipment, and
				Energy Used in Agriculture.
(2)
Definitions.
For purposes of this Rule only:
(a) "Agricultural Machinery and Equipment"
				means:
1. Machinery and Equipment used in
				Agricultural Operations, examples of which are provided in paragraph (5);
				or
2. Machinery or Equipment
				expressly included in O.C.G.A. §
											48-8-3.3(a)(1)(B):
(i) Farm tractors and attachments to the
				tractors used in Agricultural Operations;
(ii) Any off-road vehicle used in
				Agricultural Operations;
(iii)
				Self-propelled fertilizer or chemical application Equipment sold to persons
				engaged primarily in producing Agricultural Products for sale and that are used
				exclusively in tilling, planting, cultivating, and harvesting Agricultural
				Products;
(iv) Devices and
				containers used in the transport and shipment of Agricultural
				Products;
(v) Aircraft exclusively
				used for spraying agricultural crops;
(vi) Pecan sprayers, pecan shakers, and other
				Equipment used in harvesting pecans sold to persons engaged in the growing,
				harvesting, and production of pecans;
(vii) Off-road Equipment and related
				attachments that are sold to or used by persons engaged primarily in the
				growing or harvesting of timber and that are used exclusively in site
				preparation, planting, cultivating, or harvesting timber;
(viii) Grain bins and attachments to grain
				bins that are used in Agricultural Operations regardless of whether such grain
				bins or attachments become incorporated into Real Property;
(ix) Trailers used to transport Agricultural
				Products;
(x) All-terrain vehicles
				and multi-passenger rough-terrain vehicles that are used in Agricultural
				Operations; and
(xi) Any Repair,
				Replacement, or Component Parts installed on Agricultural Machinery and
				Equipment.
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-.04 - Aircraft Sales, Rentals and Service

Current through Rules and Regulations filed through June 27, 2024
(1) Definitions.
(a) Aircraft Sales and Service Dealers--An
				aircraft sales and service dealer is engaged in the business of purchasing
				aircraft and related property solely for resale or rental and not for use in
				providing any services such as crop dusting. Such dealers should purchase tax
				free such aircraft, accessories, tires, repair parts, fuels and lubricants for
				resale under certificates of exemption. Such certificates do not include
				property not purchased for resale, and such property is taxable at the time of
				purchase.
(b) Aircraft Service
				Operations--A person engaged in an aircraft service operation is engaged in the
				business of using aircraft solely in providing services for their customers.
				For example, a person employing an aircraft in a crop-dusting service business
				is engaged in providing services. Similarly, a person purchasing aircraft to be
				used by him solely in providing transportation services for hire is engaged in
				an aircraft service operation. Purchases by persons engaged in aircraft service
				operations are taxable at the time of purchase unless otherwise exempt under
				the Sales and Use Tax Act.
(c) Dual
				Operators--Dual operators are persons engaged both in sales or leases of
				aircraft and in aircraft service operation, and who cannot determine at the
				time of purchase whether the property is to be resold or is to be used by him
				in providing services. Such dual operators may, upon approval by the
				Commissioner, purchase such property tax free under certificates of exemption.
				At the time such property is allocated to full time personal use or to full
				time service operations, such as crop dusting or flight training, the dual
				operator must -remit the tax on the purchase or cost price, as provided in the
				Act.
(d) The term "charter" is
				frequently used in the industry but is of little aid in determining the taxable
				nature of the "charter" operations. The term is used to cover both transactions
				involving a lease or rental of the entire aircraft and transactions involving
				the furnishing of transportation services. However, leases and service
				transactions are not identically treated under the Act. For purposes of
				ascertaining tax liability, a "charter" transaction where the aircraft operator
				is employed and paid directly by the aircraft owner will be presumed to be a
				transportation service transaction unless the terms of the agreement or the
				surrounding circumstances indicate a lease. A "charter" transaction where the
				aircraft operator is employed and paid by the customer of the aircraft owner
				will be considered a lease transaction, unless the terms of the agreement or
				the surrounding circumstances indicate a service transaction.
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-.05 - American Red Cross

Current through Rules and Regulations filed through June 27, 2024
The American Red Cross is an exempt instrumentality of the
				 Federal Government and its purchases of tangible personal property are not
				 subject to the tax.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 992-8406, 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-.06 - Amusement Devices and Vending Machines

Current through Rules and Regulations filed through June 27, 2024
(1) Vending Machines in General. When
				tangible personal property is sold by means of a vending machine, the person
				owning the property contained in the machine is the retail seller and is liable
				for the tax on the total gross receipts there from without any deduction for
				commissions paid to the person on whose premises the machine is
				located.
(2) Musical and Amusement
				Machines in General. When charges are made for the operation of a coin-operated
				musical or other amusement machine such charges are taxable and the person
				furnishing and servicing the machine is liable for the tax on the total gross
				receipts therefrom without any deduction for commissions paid to the person on
				whose premises the machine is located.
(3) Rented Machines. When a vending, musical
				or amusement machine is placed in an establishment and the person operating the
				establishment rents the machine and, in the case of a vending machine, owns the
				articles sold through it; the operator of the establishment is the retail
				dealer and is liable for the tax on the total gross receipts therefrom without
				any deduction for the cost of the articles sold, the rental of the machine, or
				for services performed by the renter of the machine in connection therewith.
				Also in such cases the renter of the machine is liable for the tax on the gross
				rent derived therefrom.
(4)
				Machines Under Concession. Paragraph (3) does not apply when a vending, musical
				or amusement machine is placed in an establishment and the person operating the
				establishment has no right of access into the machine or to the gross receipts
				therein, and no right to remove such receipts without the consent or presence
				of the person furnishing, stocking and servicing the machine. In such cases the
				person furnishing, stocking and servicing the machine is the retail seller or
				dealer and is liable for the tax on the gross receipts therefrom without any
				deduction for commissions paid to the person in whose establishment the machine
				is located.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 992-8406, 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-.07 - Auctioneers, Agents and Factors

Current through Rules and Regulations filed through June 27, 2024
Auctioneers, agents, or factors selling tangible personal
				 property are liable for collection and payment of the sales tax. The tax
				 applies to the gross sales price of each single sale without deduction for
				 commissions, service charges or any other expenses.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 992-8406, 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-.08 - Automobile Refinishers and Painters

Current through Rules and Regulations filed through June 27, 2024
Automobile refinishers and automobile painters are engaged
				 primarily in rendering personal services, and their gross receipts are not
				 subject to the tax. They are the consumers of the materials used in their
				 business and are required to pay tax on their purchases. When refinishers and
				 painters go beyond the rendition of services and sell tangible personal
				 property such as accessories, parts, seatcovers, etc., they are required to
				 register, collect and remit the tax on retail sales of such
				 items.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 992-8406, 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-.09 - Automotive and Other Motor Vehicle Dealers

Current through Rules and Regulations filed through June 27, 2024
(1) The tax applies to the retail sale of
				automobiles, trucks, trailers, tractors, and other motor vehicles. The tax
				applies to the sales price without any deduction for labor, freight, delivery,
				manufacturer rebates, and other charges, except:
(a) Allowance for another motor vehicle taken
				in trade (without deduction for liens).
(b) Finance, insurance and interest charges
				for deferred payments billed separately.
(c) Cash discounts provided by the selling
				dealer and taken at the time of sale.
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-.10 - Automotive Leases and Rentals

Current through Rules and Regulations filed through June 27, 2024
(1) Any person leasing or renting motor
				vehicles in this State shall register as a dealer, collect and remit the tax on
				the gross lease or rental charges, including service charges.
(2) Such dealers purchase automobiles,
				trucks, trailers, repair parts, tires and accessories which become a part of
				the vehicles to be leased or rented to other persons tax exempt.
(3) Such dealers are required to pay the tax
				on purchases of gasoline, fuel, oil, grease, soaps, tools and other tangible
				personal property used in connection with their operations.
(4) When an automobile, truck, trailer and
				other tangible personal property is sold at retail, the dealer shall collect
				and remit the tax on the sales price.
(5) Charges for additional insurance which is
				not required by the dealer are not subject to the tax when billed separately to
				the lessee.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 992-8406, 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-.11 - Banks, Savings and Loan Associations

Current through Rules and Regulations filed through June 27, 2024
(1) Effective December 24, 1969, all national
				and state banks, and savings and loan associations are subject to the tax.
				However, sales and use within the State of tangible personal property which is
				the subject matter of a written contract of purchase entered into prior to
				September 1, 1969 shall not be subject to the tax.
(2) The gross lease or rental charge for
				tangible personal property which is the subject matter of a written lease or
				rental contract entered into prior to September 1, 1969, shall not be subject
				to the tax for the term of such lease or until January 1, 1972, whichever comes
				first.
(3) Banks and savings and
				loan associations should pay the tax to suppliers of tangible personal property
				and services purchased, leased, used or consumed in their operations. However,
				if a seller fails to add the tax, the purchaser must remit the amount due to
				the State Revenue Commissioner. Such institutions regularly accruing sales and
				use tax should make application for Certificate of Registration and regularly
				file sales and use tax reports.
(4)
				Taxable purchases and leases include automobiles, checks, checkbooks,
				silverware, savings or piggy banks, office and maintenance supplies, furniture,
				equipment, advertising matter, etc., and the services described in the
				Act.
(5) Retail sales of
				repossessed and other tangible personal property, leases and rentals of
				tangible personal property are subject to the tax. When an institution engages
				in such activities, it must register as a dealer, collect and remit the
				tax.
(6) When a bank or savings and
				loan association purchases checks and other items for a customer and pays the
				tax at the time of purchase, the subsequent sale would not be deemed a taxable
				transaction.
(7) The rental of
				safety deposit boxes is not subject to the tax.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.12 - Barber and Beauty Shops

Current through Rules and Regulations filed through June 27, 2024
Barber and beauty shop operators are engaged primarily in
				 rendering personal services, and their gross receipts are not subject to sales
				 tax. They are the consumers of the materials used in their business and are
				 required to pay the tax on all their purchases. When barber and beauty shop
				 operators go beyond the rendition of personal services and sell tangible
				 personal property such as wigs, toupees, tonics, etc., they are required to
				 register, collect and remit the tax on such sales.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.13 - Bazaars and School Carnivals

Current through Rules and Regulations filed through June 27, 2024
(1) Persons or organizations sponsoring
				bazaars, school carnivals and other such amusement activities, whether
				charitable, eleemosynary, fraternal, or not, are liable for the collection and
				payment of the tax on sales of tickets, fees or charges for admission, and
				voluntary contributions made in lieu of such admission charges.
(2) Additionally, such persons are liable for
				the tax on charges for participation in games, amusement activities and sales
				of tangible personal property, notwithstanding the property sold may have been
				donated by individuals or business establishments.
(3) Persons or organizations not regularly
				engaged in sponsoring bazaars or carnivals are required to file Sales Tax
				Returns immediately following the close of each activity.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.14 - Bookbinders and Paper Cutters

Current through Rules and Regulations filed through June 27, 2024
The tax applies to charges for bindery work as fabrication.
				 However, the tax does not apply to the following service transactions:
(a) Folding, when the customer provides the
				complete job to be folded,
(b)
				Trimming and paper cutting, when the customer provides the complete job to be
				trimmed or cut,
(c) Application of
				stickers to paper envelopes, when the customer provides stickers and the items
				to which they are to be applied.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.15 - Book Rental Libraries

Current through Rules and Regulations filed through June 27, 2024
(1)
				Sales of books to a rental library for rental to its customers are sales for
				resale not subject to the tax.
(2)
				Persons engaged in the business of renting or selling books are required to
				register as dealers, collect and remit the tax on charges made for such rentals
				or sales.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.16 - Bowling Alleys

Current through Rules and Regulations filed through June 27, 2024
(1)
				The tax applies to each charge for participation in bowling games and must be
				collected and remitted by the operator. No deduction for rental charges paid to
				lessors of pin spotters will be allowed in computing the taxable charge for
				participation in the games. Bowling balls, shoes, and other equipment purchased
				for resale may be purchased under Certificates of Resale. The tax applies to
				sales at retail and rentals of such property and must be collected and remitted
				by the operator.
(2) Operators of
				bowling alleys are required to pay the tax on purchases and rentals of
				equipment and supplies, including automatic pin spotters, used in the
				operations of the business.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.17 - Broadcasting and Broadcasting Distribution; Cable, Radio, and Television

Current through Rules and Regulations filed through June 27, 2024
(1) Radio,
				Television and Cable Broadcasters or Distributors are primarily engaged in the
				business of broadcasting or distributing radio or television signals over the
				free airwaves or by satellite or cable. These activities constitute a service
				that is not subject to sales and use tax. Such broadcasters and distributors
				are subject to sales and use tax on all purchases or leases unless otherwise
				exempt within the Act and this Regulation.
(2) Definitions. For purposes of qualifying
				for the exemption provided for by O.C.G.A. §
									48-8-3(74), and as used in this Regulation, the following definitions and explanation of
				terms shall apply.
(a) The term "cable
				distributor" means any entity or enterprise, public or commercial, primarily
				engaged in providing broadcast programming over a cable system for purchase by
				subscribers or customers. Such entity delivers visual, aural, and textual
				programming received from cable networks, federally licensed commercial or
				public radio or television stations to consumers via a cable system or a
				direct-to-home satellite system on a subscription or fee basis.
(b) The term "cable network" means any entity
				or enterprise, public or commercial, primarily engaged in operating studios and
				facilities for the broadcasting of programs on a subscription or fee basis.
				These companies produce programming in their facilities or acquire programming
				from other sources that are usually delivered to a third party for cable or
				satellite transmission to viewers.
(c) The term "digital broadcast equipment"
				means, equipment purchased, leased, or used for the origination or integration
				of program materials for broadcast over the airwaves or transmission by cable,
				satellite, or fiber optic line which uses or produces an electronic signal
				where the signal carries data generated, stored, and processed as strings of
				binary data. Data transmitted or stored as digital data consists of strings of
				positive or nonpositive elements of a transmission expressed in strings of 0's
				and 1's which a computer or processor can reconstruct as an electronic
				signal.
(d) The term "diskettes"
				means any blank recordable digital audio storage media used to record digital
				signals in the broadcast operations.
(e) The term "federally licensed commercial
				or public radio or television station" means any entity or enterprise, either
				commercial or noncommercial, which operates under a license granted by the
				Federal Communications Commission for the purposes of free distribution of
				audio and video services when the distribution occurs by means of transmission
				over the public airwaves.
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-.18 - Camps

Current through Rules and Regulations filed through June 27, 2024
Operators of summer camps, including Scout, Y.M.C.A., Church
				 and School camps, are consumers of all tangible personal property used in their
				 operations and their purchases are subject to the tax. Fees charged for
				 attendance are not taxable.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.20 - Competitive Projects of Regional Significance

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule only
				addresses sales of tangible personal property used for and in the construction
				of a competitive project of regional significance. Rule
				 560-12-2-.64  addresses the
				exemption for sales to competitive projects of regional significance of energy
				that is necessary and integral to manufacturing.
(2)
Definitions.
For purposes of
				this Rule only,"competitive project of regional significance" (hereinafter
				"Project") means the location or expansion of some or all of a business
				enterprise's operations in Georgia where the commissioner of economic
				development determines that the project would have a significant regional
				impact.
(3)
Construction
				exemption.
To qualify for exemption, property must be:
(a) used exclusively for and in the
				construction of a Project; and
(b)
				purchased prior to completion of the construction of the Project.
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-.21 - Itemization of Tax

Current through Rules and Regulations filed through June 27, 2024
(1)
				Each retailer must add all applicable sales and use taxes at the appropriate
				rate to the sales price unless he or she absorbs the tax in compliance with
				O.C.G.A. §
									48-8-36 and  paragraph (2) below. The retailer may add the tax to the sales price by
				either separately itemizing the sales price and the tax or including the tax in
				the total charge.
(a) Separately itemizing
				the sales price and the tax.
1.  Example:
				Retailer sells a $200.00 widget to a purchaser. The applicable sales tax rate
				is 7%. The retailer may separately itemize the $200.00 sales price and $14.00
				tax, charging a total amount of $214.00 to the customer and remitting $14.00 in
				tax to the Department.
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-.22 - Churches, Religious, Charitable, Civic and Other Non-Profit Organizations

Current through Rules and Regulations filed through June 27, 2024
No exemption is granted to churches, religious, charitable,
				 civic and other non-profit organizations. They are required to pay the tax on
				 all purchases of tangible personal property. Further, when such organizations
				 engage in selling tangible personal property at retail, they are required to
				 comply with provisions of the Act relating to collection and remittance of the
				 tax.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.23 - Colleges and Universities

Current through Rules and Regulations filed through June 27, 2024
(1) The tax does not apply to sales of
				tangible personal property and services to the University System of Georgia and
				its educational units.
(2) The tax
				does not apply to sales of tangible personal property and services to be used
				exclusively for educational purposes by those private colleges and universities
				in this State whose academic credits are accepted as equivalents by the
				University System of Georgia and its educational units. However, such private
				college or university must furnish each supplier of exempt tangible personal
				property or services with a copy of "Letter of Authorization", (Form STUSC- 1)
				issued by the Sales and Use Tax Unit.
(3) The following are examples of tangible
				personal property and services which are exempt when sold to such private
				colleges and universities for use in their academic and educational facilities:
(a) Books purchased for library.
(b) Books purchased for teachers.
(c) Maintenance supplies.
(d) Instructional supplies.
(e) Athletic equipment and supplies, except
				when purchased by an independent athletic association.
(f) Electricity and fuel.
(g) Furniture and fixtures.
(h) Office supplies and equipment.
(i) Kitchen equipment.
(j) Laboratory equipment.
(k) Food purchased by the college or
				university and furnished to its students as a part of a single charge for room,
				board and tuition.
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-.24 - Communication Services

Current through Rules and Regulations filed through June 27, 2024
(1)
Communication Services.
The tax applies to charges made for local
				exchange telephone services, for cellular telephone services, and for the
				amount of the guaranteed charges for semi-public coin-box telephone services.
				The tax does not apply to other communication services. Installation and
				service establishment charges are not taxable if separately stated on the
				customer's bill. However, the tax applies to all tangible personal property
				purchased or used in this State in connection with rendering interstate or
				intrastate communication (telephone) services.
(2)
Cellular Telephone Services
.
(a) Taxable Charges:
1. The monthly access charge (charge for the
				right to access the cellular system) in the amount as set forth on each
				cellular telephone provider's statement or bill to its customer or subscriber.
				However, should the monthly charge include both access and a stated allowed
				airtime usage in a combined or bundled amount, tax will be due on the entire
				combined or bundled amount, unless, on the bill or statement, the amount is
				broken out as between the various charges. When unbundling the taxable amount,
				the minimum ascribed to monthly access must be no less than the minimum monthly
				access charge made by the cellular telephone provider to the general public for
				access to the cellular system (when no calls are placed by the customer and no
				airtime is utilized by the customer) that is in effect during the billing
				period.
2. All vertical services
				for special features, including, but not limited to, call waiting, call
				forwarding, speed calling, three-way calling.
3. The daily access portion of the "roaming"
				charge made by the serving cellular provider serving the area within this State
				in which the customer call is placed ("serving cellular provider") to the
				billing cellular provider, for customer access to the serving cellular
				provider's service area.
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-.25 - Containers and Packaging Materials

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule explains
				the sales and use tax exemption in O.C.G.A. §
									48-8-3(94) 
				 for materials used to package tangible personal property for shipment or sale.
				This Rule does not address the exemptions for packaging supplies used in
				manufacturing and agriculture.
(2)
Single-use Containers and Packaging Materials.
Sales and use tax
				does not apply to containers and packaging materials used in a trade or
				business for packaging tangible personal property for shipment or sale if such
				items are used solely for packaging and are not purchased for reuse by the
				seller or shipper of the tangible personal property. Exempt items include but
				are not limited to cans, boxes, and bottles in which goods are contained; boxes
				in which goods are delivered to customers; materials used to make containers;
				wrapping paper, plastic, wire, foam, twine, bottle caps, excelsior insulating
				material, crates, grocery bags, take-out boxes, shipping labels, packing
				peanuts, and tape. Invoices, packing slips, labels, tags, and plates are exempt
				from sales and use tax if affixed to the product or affixed to or inserted into
				the product packaging.
(3)
Reusable Containers and Packaging Materials
. Sales and use tax
				applies to containers and packaging materials purchased for reuse by the seller
				or shipper of tangible personal property, including containers and packaging
				materials that temporarily pass to the purchaser until they are returned to the
				seller or shipper for reuse or returned to a pool of substantially identical
				items for the seller's or shipper's reuse. Examples of such items include but
				are not limited to pallets, storage tanks, truck bodies, shopping carts and
				baskets, delivery crates, dispensers, measures, dishes, and beverage
				glasses.
(4)
Promotional
				Materials.
Sales and use tax applies to advertising inserts, catalogs,
				and other similar promotional materials.
(5)
Trade or Business Use Only.
The exemption in O.C.G.A. §
									48-8-3(94) 
				 applies only to containers and packaging materials used in a trade or business.
				A purchaser must present a properly completed certificate of exemption in order
				to qualify for the exemption.
O.C.G.A. §§
										48-2-12,  48-8-2,  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-.26 - 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
				in constructing, altering, repairing or improving real property in this State
				is deemed to be the consumer of all tangible personal property used or consumed
				in performing such contract and shall pay the tax thereon at the time of
				purchase, use, storage or consumption in this State, whichever occurs
				first.
(2)
General or Prime
				Contractor Defined.
(a) A general or
				prime contractor shall include but not be limited to any person, partnership,
				limited liability partnership, corporation or limited liability company who
				shall contract with the owner, lessee or other person having authority to enter
				into a contract involving the premises or property as designated by said
				contract, to perform services and/or furnish materials for the construction,
				alteration, or improvement of any real property or project.
(b) A general or prime contractor shall also
				include any person, partnership, limited liability partnership, corporation or
				limited liability company who owns or leases real estate for the purpose of
				developing said real estate other than for his or her own occupancy, and in the
				development thereof, contracts, alters, or makes improvements
				thereon.
(c) A general or prime
				contractor shall also include any person, partnership, limited liability
				partnership, corporation or limited liability company who owns or leases real
				estate and in the development, alteration, or improvement thereof, or
				construction thereon, contracts with another person, partnership, or
				corporation to furnish tangible personal property and perform
				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-.27 - Convalescent Homes

Current through Rules and Regulations filed through June 27, 2024
(Also see Rule
				  560-12-2-.92).
(1) The tax applies to purchases of tangible
				personal property by homes for the care and maintenance of children, the aged
				or other persons, whether or not operated for profit.
(2) The tax does not apply to receipts for
				the care and maintenance of such persons.
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-.28 - Participation in "Fun Runs" and Other Road Races

Current through Rules and Regulations filed through June 27, 2024
Charges to participate in a 10k, half-marathon, marathon,
				 "fun run", walk, wheelchair race, bicycle race, triathlon, or any other similar
				 non-motorized race are not considered to be charges for participation in games
				 or amusement activities and are therefore not subject to tax.
O.C.G.A.
				 §§
											48-2-12,  48-8-2.
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-.29 - Dies and Patterns

Current through Rules and Regulations filed through June 27, 2024
(1)
				Dies, patterns, tools, castings or other tangible personal property made by
				machinists, foundrymen, pattern makers and others for their own use are subject
				to the tax, based upon the cost price of materials used.
(2) When such property is made to order for a
				customer, the tax applies to the total charge therefor, without deduction for
				fabrication labor.
(3) Retail sales
				of dies, patterns, tools and castings are taxable based upon the sales price
				thereof.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.30 - Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule sets forth the application of sales and use
				tax to certain drugs, durable medical equipment, prosthetic devices, and other
				medical items.
(2)
Definitions.
For the purposes of this Rule, the following definitions
				and explanations of terms shall apply:
(a)
				"Drug" means a compound, substance, or preparation, and any component of a
				compound, substance, or preparation, other than "food and food ingredients,"
				"dietary supplements," or "alcoholic beverages":
1. Recognized in the official United States
				Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or
				official National Formulary, or supplement to any of them; or
2. Intended for use in the diagnosis, cure,
				mitigation, treatment, or prevention of disease; or
3. Intended to affect the structure or any
				function of the body.
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-.31 - Dunnage and Shoring Materials

Current through Rules and Regulations filed through June 27, 2024
The tax applies to sales of dunnage and other shoring
				 materials.
Ga. Code Ann. Secs.
				 92-3438a, 92-8405, 92-8406, 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-.32 - Utilities

Current through Rules and Regulations filed through June 27, 2024
(1)
Electricity, steam, gas, and fuels.
Unless a specific exemption
				applies, sales and use tax applies to sales of electricity, steam, natural gas,
				artificial gas, fuel, and other energy-providing materials, including mandatory
				service charges, when sold for any purpose other than for resale in its
				original form by a qualified reseller. The tax does not apply to deposits used
				to guarantee payment of utility services.
(2)
Water.
Sales and use tax
				does not apply to water delivered to consumers through water mains, lines, or
				pipes.
O.C.G.A. §§
										48-2-12,  48-8-2,  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-.33 - Employee Associations and Organizations

Current through Rules and Regulations filed through June 27, 2024
Organizations of employees which sell tangible personal
				 property to members or others are required to collect and remit the tax. It is
				 the responsibility of all such organizations to request from the Commissioner a
				 determination as to the necessity for registration with the Sales and Use Tax
				 Unit.
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-.34 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.