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
Universal Citation: GA Rules and Regs r 560-12-2-.28
Current through Rules and Regulations filed through March 20, 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.
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