Rule 560-12-7-.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 are not taxable under the Educational Local Option Tax Act. Similarly, all sales and other transactions exempt from the State Sales and Use Tax Act, with the exception of the exemption as provided for in O.C.G.A. § 48-8-3(57)relating to eligible food and beverages purchased for off-premises consumption, are exempt from the Educational Local Option 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 Educational Local Option 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 Educational Local Option Tax Act.(c)Example 3: A sale of eligible food and beverages for off-premises consumption is gradually exempt under the State Sales and Use Tax Act. However, such a sale is not exempt under the Educational Local Option Tax Act.(2) Regulations previously or hereafter adopted under the State Sales and Use Tax Act governing taxability under that Act shall apply under the Educational Local Option Tax Act unless expressly stated to be inapplicable to the Educational Local Option 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 Educational Local Option Tax Act unless expressly stated to be inapplicable to the Educational Local Option Tax.Ga. Comp. R. & Regs. R. 560-12-7-.03
O.C.G.A. Secs. 48-2-12, 48-8-141.
Original Rule entitled "Applicability of State Sales and Use Tax Act and Regulations" adopted as ER. 560-12-7-0.11-.03. F. June 23, 1997; eff. July 1, 1997, as specified by the Agency.Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997.