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
Universal Citation: GA Rules and Regs r 560-12-2-.14
Current through Rules and Regulations filed through March 20, 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.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
