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
Universal Citation: GA Rules and Regs r 560-12-2-.27
Current through Rules and Regulations filed through March 20, 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.
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