Ga. Comp. R. & Regs. 560-12-2-.18
Current through Rules and Regulations filed through November 21, 2024
Operators of summer camps, including Scout, Y.M.C.A., Church and School camps, are consumers of all tangible personal property used in their operations and their purchases are subject to the tax. Fees charged for attendance are not taxable.
Ga. Comp. R. & Regs. R. 560-12-2-.18
Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427.