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
- Rule 560-12-2-.02 - Advertising
- Rule 560-12-2-.03 - Agriculture Exemptions
- Rule 560-12-2-.04 - Aircraft Sales, Rentals and Service
- Rule 560-12-2-.05 - American Red Cross
- Rule 560-12-2-.06 - Amusement Devices and Vending Machines
- Rule 560-12-2-.07 - Auctioneers, Agents and Factors
- Rule 560-12-2-.08 - Automobile Refinishers and Painters
- Rule 560-12-2-.09 - Automotive and Other Motor Vehicle Dealers
- Rule 560-12-2-.10 - Automotive Leases and Rentals
- Rule 560-12-2-.11 - Banks, Savings and Loan Associations
- Rule 560-12-2-.12 - Barber and Beauty Shops
- Rule 560-12-2-.13 - Bazaars and School Carnivals
- Rule 560-12-2-.14 - Bookbinders and Paper Cutters
- Rule 560-12-2-.15 - Book Rental Libraries
- Rule 560-12-2-.16 - Bowling Alleys
- Rule 560-12-2-.17 - Broadcasting and Broadcasting Distribution; Cable, Radio, and Television
- Rule 560-12-2-.18 - Camps
- Rule 560-12-2-.19 - Carriers
- Rule 560-12-2-.20 - Competitive Projects of Regional Significance
- Rule 560-12-2-.21 - Itemization of Tax
- Rule 560-12-2-.22 - Churches, Religious, Charitable, Civic and Other Non-Profit Organizations
- Rule 560-12-2-.23 - Colleges and Universities
- Rule 560-12-2-.24 - Communication Services
- Rule 560-12-2-.25 - Containers and Packaging Materials
- Rule 560-12-2-.26 - Contractors
- Rule 560-12-2-.27 - Convalescent Homes
- Rule 560-12-2-.28 - Participation in "Fun Runs" and Other Road Races
- Rule 560-12-2-.29 - Dies and Patterns
- Rule 560-12-2-.30 - Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items
- Rule 560-12-2-.31 - Dunnage and Shoring Materials
- Rule 560-12-2-.32 - Utilities
- Rule 560-12-2-.33 - Employee Associations and Organizations
- Rule 560-12-2-.34 - Repealed
- Rule 560-12-2-.35 - Repealed
- Rule 560-12-2-.36 - Explosives
- Rule 560-12-2-.37 - Fabrication of Tangible Personal Property
- Rule 560-12-2-.38 - Fairs, Circuses, Carnivals, etc
- Rule 560-12-2-.39 - Farmers, Market Masters, and Other Marketers
- Rule 560-12-2-.40 - Federal and Military Reservations
- Rule 560-12-2-.41 - Federal and State Governments
- Rule 560-12-2-.42 - Florists and Nurserymen
- Rule 560-12-2-.43 - Foreign or Non-Resident Contractors and Subcontractors
- Rule 560-12-2-.44 - Foreign Vendors
- Rule 560-12-2-.45 - Freight, Delivery and Transportation
- Rule 560-12-2-.46 - Funeral Services, Cemeteries and Crematoriums
- Rule 560-12-2-.47 - Furniture and Storage Warehousemen
- Rule 560-12-2-.48 - Repealed
- Rule 560-12-2-.49 - Golf and Country Clubs
- Rule 560-12-2-.50 - Hospitals, Sanitariums, Nursing Homes
- Rule 560-12-2-.51 - Hotels, Motels, Trailer Parks, etc
- Rule 560-12-2-.52 - Repealed
- Rule 560-12-2-.53 - Interior Decorators
- Rule 560-12-2-.54 - Interstate Commerce
- Rule 560-12-2-.55 - Kennels, Stables and Pet Shops
- Rule 560-12-2-.56 - Repealed
- Rule 560-12-2-.57 - Laundries and Dry Cleaners
- Rule 560-12-2-.58 - Linen Supply
- Rule 560-12-2-.59 - Loan and Finance Companies
- Rule 560-12-2-.60 - Lost, Damaged, Or Unclaimed Property
- Rule 560-12-2-.61 - Repealed
- Rule 560-12-2-.62 - Manufacturing Machinery and Equipment, Industrial Materials, and Packaging Supplies
- Rule 560-12-2-.63 - Repealed
- Rule 560-12-2-.64 - Energy Necessary and Integral to Manufacturing
- Rule 560-12-2-.65 - Meals
- Rule 560-12-2-.66 - Monuments and Memorial Stones
- Rule 560-12-2-.67 - Repealed
- Rule 560-12-2-.68 - Painters and Paperhangers
- Rule 560-12-2-.69 - Pawnbrokers
- Rule 560-12-2-.70 - Peddlers, Street Vendors, and Others, and Their Vendors
- Rule 560-12-2-.71 - Petroleum Dealers
- Rule 560-12-2-.72 - Photographs, Photostats, Blue Prints, etc
- Rule 560-12-2-.73 - Repealed
- Rule 560-12-2-.74 - Premiums and Gifts
- Rule 560-12-2-.75 - Printing
- Rule 560-12-2-.76 - Repealed
- Rule 560-12-2-.77 - Publishers
- Rule 560-12-2-.78 - Repairs and Alterations
- Rule 560-12-2-.79 - Schools
- Rule 560-12-2-.80 - Repealed
- Rule 560-12-2-.81 - Shoe, Leather and Like Repairmen
- Rule 560-12-2-.82 - Advertising Display Devices, Sign Manufacturers, and Painters
- Rule 560-12-2-.83 - Social and Fraternal Organizations
- Rule 560-12-2-.84 - Taxicabs
- Rule 560-12-2-.85 - Trading Stamp Companies
- Rule 560-12-2-.86 - Trustees, Receivers, Executors, and Administrators
- Rule 560-12-2-.87 - Machinery for Reducing Air or Water Pollution
- Rule 560-12-2-.88 - Labor
- Rule 560-12-2-.89 - Repealed
- Rule 560-12-2-.90 - Bona Fide Private Elementary and Secondary Schools
- Rule 560-12-2-.91 - Repealed
- Rule 560-12-2-.92 - Nursing Homes, General or Mental Hospitals
- Rule 560-12-2-.93 - Repealed
- Rule 560-12-2-.94 - Cabinet Makers
- Rule 560-12-2-.95 - Repealed
- Rule 560-12-2-.96 - Repealed
- Rule 560-12-2-.97 - Training Schools
- Rule 560-12-2-.98 - Alarm, Warning, Sound and Music Devices
- Rule 560-12-2-.99 - Sheet Metal Contractors
- Rule 560-12-2-.100 - Child - caring Institution, Child - placing Agency, or Maternity Home
- Rule 560-12-2-.101 - Repealed
- Rule 560-12-2-.102 - Video Tape or Motion Picture Film
- Rule 560-12-2-.103 - Material Handling Equipment and Racking Systems
- Rule 560-12-2-.104 - Food Exemption
- Rule 560-12-2-.105 - Machinery-Remanufacturing of Aircraft Engines or Aircraft Engine Parts or Components
- Rule 560-12-2-.106 - United States Government Defense Contractors
- Rule 560-12-2-.107 - Computer Equipment
- Rule 560-12-2-.108 - Bullion, Coins, or Currency
- Rule 560-12-2-.109 - Film Producer or Film Production Company
- Rule 560-12-2-.110 - Sales Tax Holidays
- Rule 560-12-2-.111 - Computer Software and Computer - Related Services
- Rule 560-12-2-.112 - Repealed
- Rule 560-12-2-.113 - Hunting Preserves and Hunting Clubs
- Rule 560-12-2-.114 - Repealed
- Rule 560-12-2-.115 - Restaurants
- Rule 560-12-2-.116 - Refunds under the Tourism Development Act
- Rule 560-12-2-.117 - High-Technology Data Center Equipment
Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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