Statutes, codes, and regulations
Georgia Administrative Code
Department 560 - RULES OF DEPARTMENT OF REVENUEChapter 560-12 - SALES AND USE TAX DIVISION
Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX)
Rule 560-12-3-.22 - Application for Certificate of Exemption for a Child - caring Institution, Child - placing Agency, or Maternity Home

Ga. Comp. R. & Regs. 560-12-3-.22

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Current through Rules and Regulations filed through November 21, 2024
Rule 560-12-3-.22 - Application for Certificate of Exemption for a Child - caring Institution, Child - placing Agency, or Maternity Home

Form ST-CH-1: A nonprofit licensed child-caring institution, child-placing agency, or maternity home must file this application to obtain the exemption described in O.C.G.A. § 48-8-3(41).

Ga. Comp. R. & Regs. R. 560-12-3-.22

O.C.G.A. Secs. 48-2-12, 48-5-58.

Original Rule entitled "Assignment of Representative Conversion Factor" adopted. F. and eff. June 30, 1965.
Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991.
Amended: New Rule entitled "Application for Certificate of Exemption for a Child-caring Institution, Child-placing Agency, or Maternity Home" adopted. F. July 6, 2006; eff. July 26, 2006.