Rule 560-12-2-.99 - Sheet Metal Contractors(1) Any person who contracts to furnish tangible personal property and perform services thereunder within this State in constructing, repairing, remodeling or improving real property shall pay the tax levied by this Act at the time of purchase. Further, any person who so contracts to perform services and is furnished tangible personal property for use under the contract and a sales or use tax has not been paid to this State shall pay the tax on the fair market value of the tangible personal property so used.(2) Sheet metal contractors are required to register, pay sales and use tax on all tangible personal property purchased, stored, used or consumed in this State.(3) At times a sheet metal contractor may be called upon to fabricate and furnish to a buyer a custom item of tangible personal property which is not converted to real property construction by the sheet metal contractor. When such an item is sold to any person the sheet metal contractor shall collect the tax on the total sales price of the fabricated tangible personal property and claim credit for the sales or use tax paid on the raw materials. Complete records of all such transactions must be maintained separately from the records of items furnished and installed by the contractor.(4) A sheet metal contractor who holds himself out as a producer and seller of tangible personal property, or who solicits buyers by advertising, brochures, salesmen or any other manner shall make application for a dealer certificate of registration, collect and remit the tax on the total sales price of all tangible personal property.Ga. Comp. R. & Regs. R. 560-12-2-.99
Ga. Code Ann. Secs. 92-3438a, 92-8405, 90-8406, 92-8409, 92-8427.
Original Rule entitled "Sheet Metal Contractors" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975.