Ga. Comp. R. & Regs. 560-12-2-.15

Current through Rules and Regulations filed through November 21, 2024

Rule 560-12-2-.15 - Book Rental Libraries

(1) Sales of books to a rental library for rental to its customers are sales for resale not subject to the tax.

(2) Persons engaged in the business of renting or selling books are required to register as dealers, collect and remit the tax on charges made for such rentals or sales.

Ga. Comp. R. & Regs. R. 560-12-2-.15

Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427.

Original Rule entitled "Book Rental Libraries" adopted. F. and eff. June 30, 1965.