Subject 560-12-2. SUBSTANTIVE RULES AND REGULATIONS

(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 pur…

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.

(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 commissi…

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.

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 refinisher…

(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 veh…

(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…

(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 i…

The sale or rental of video tape or motion picture film for private use would be subject to the tax.

(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…

(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) "Die…

(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, mo…

(1) Purpose. The purpose of this Rule is to provide guidance regarding the direct consumable supplies and overhead materials exempt from Georgia sales and use tax in accordance with O.C.G.A. § 48-8-3(58). (2) Definitions. For the purposes of qualifying for the exemption provided …

(1) Exemption. In accordance with O.C.G.A. § 48-8-3(68) and subject to this Regulation, sales of Computer Equipment are exempt from sales and use tax. (a) "Computer Equipment" means any individual computer or organized assembly of hardware or software, including, but not limited …

(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,…

(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 Septe…

(1) Purpose. The purpose of this Rule is to provide guidance regarding the sales and use tax exemption for certain clothing, computers, computer components, software, school supplies, Energy Star Qualified Products, and WaterSense Products pursuant to O.C.G.A. § 48-8-3(75) and (8…

(1) Purpose. This Rule sets forth the application of Georgia sales and use tax concerning the sale or use of computer software and computer-related services. (2) Definitions. For the purposes of this Rule, the following definitions and explanations of terms shall apply: (a) "Appl…

(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 foll…

(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…

(1) Purpose. This Rule addresses the refund of sales tax under the Tourism Development Act ("the Act") as passed in 2013. (2) Definitions. For purposes of this Rule only: (a) "Agreement" means an agreement for a Tourism Attraction Project between the Department of Community Affai…

(1) Purpose. This Rule addresses the sales and use tax exemption in O.C.G.A. § 48-8-3(68.1) for certain High-Technology Data Center Equipment. (2) Definitions. For purposes of this Rule, the following definitions apply: (a) "Data Center Owner" means the owner of a High-Technology…

(1) Purpose. This Rule sets forth the application of Georgia sales and use tax concerning the sale or use of Specified Digital Products, Other Digital Goods, and Digital Codes, as well as Internet Access Service. (2) Definitions. For purposes of this Rule, (a) "Digital Audio-Visu…

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 bea…

(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 contr…

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…

(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…

(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,…

(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 u…

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.

(1) Common carriers purchasing tangible personal property which comes within the exemption authorized by Section 48-8-3(33)(A) of the Act, as amended, must register the file Sales and Use Tax Reports as required under these Regulations. (2) A common carrier must furnish each supp…

(1) Purpose. This Rule only addresses sales of tangible personal property used for and in the construction of a Competitive Project of Regional Significance. (2) Definitions. For purposes of this Rule only, (a) "Competitive Project of Regional Significance" (hereinafter "Project"…

(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 …

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…

(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 pr…

(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. In…

(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) Sing…

(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 cont…

(Also see Rule ). (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.…

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.

(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…

(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) "D…

The tax applies to sales of dunnage and other shoring materials.