Ga. Comp. R. & Regs. 560-12-2-.08
Current through Rules and Regulations filed through November 21, 2024
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 refinishers and painters go beyond the rendition of services and sell tangible personal property such as accessories, parts, seatcovers, etc., they are required to register, collect and remit the tax on retail sales of such items.
Ga. Comp. R. & Regs. R. 560-12-2-.08
Ga. Code Ann. Secs. 92-3438a, 92-8405, 992-8406, 92-8409, 92-8427.