Rule 560-12-6-.03 - Applicability of State Sales and Use Tax Act and Regulations(1) All sales and other transactions not taxable under the State Sales and Use Tax Act, except motor fuels, are not taxable under the Special County Tax Act. Similarly, all sales and other transactions exempt from the state Sales and Use Tax Act, except motor fuels, are exempt from the Special County Tax. (a)Example 1. A sale in interstate commerce by a Georgia dealer is not taxable under the State Sales and Use Tax Act. Consequently, such a sale would not be a taxable sale under the Special County Tax Act.(b)Example 2. A sale to the University System of Georgia is exempt under the State Sales and Use Tax Act. Consequently, such a sale is also exempt under the Special County Tax Act.(c)Example 3. Sales of gasoline and other motor fuels for use on the highway are exempt from State tax, but are not exempt from Special County Tax.(2) Regulations previously or hereafter adopted under the State Sales and Use Tax governing taxability under the Act shall apply under the Special County Tax Act unless expressly stated to be inapplicable to the Special County Tax.(3) Regulations previously or hereafter adopted under the State Sales and Use Tax Act governing administrative or remedial procedures or requirements under that Act shall also apply to administration of the Special County Tax Act unless expressly stated to be inapplicable to the Special County Tax.Ga. Comp. R. & Regs. R. 560-12-6-.03
O.C.G.A. Secs. 48-8-110, 48-8-113, 48-8-119.
Original Rule entitled "Applicability of State Sales and Use Tax Act and Regulations" adopted. F. July 22, 1987; eff. August 11, 1987.