Statutes, codes, and regulations
Georgia Administrative Code
Department 560 - RULES OF DEPARTMENT OF REVENUEChapter 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

Ga. Comp. R. & Regs. 560-12-2-.28

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Current through Rules and Regulations filed through November 21, 2024
Rule 560-12-2-.28 - Participation in "Fun Runs" and Other Road Races

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.

Ga. Comp. R. & Regs. R. 560-12-2-.28

O.C.G.A. §§ 48-2-12, 48-8-2.

Original Rule entitled "Dentists, Dental Laboratories, and Dental Supply Houses" adopted. F. and eff. June 30, 1965.
Repealed: F. Apr. 9, 2013; eff. Apr. 29, 2013.
Adopted: New Rule entitled "Participation in "Fun Runs" and Other Road Races." F. Oct. 21, 2019; eff. Nov. 10, 2019.