Rule 560-12-2-.10 - Automotive Leases and Rentals(1) Any person leasing or renting motor vehicles in this State shall register as a dealer, collect and remit the tax on the gross lease or rental charges, including service charges.(2) Such dealers purchase automobiles, trucks, trailers, repair parts, tires and accessories which become a part of the vehicles to be leased or rented to other persons tax exempt.(3) Such dealers are required to pay the tax on purchases of gasoline, fuel, oil, grease, soaps, tools and other tangible personal property used in connection with their operations.(4) When an automobile, truck, trailer and other tangible personal property is sold at retail, the dealer shall collect and remit the tax on the sales price.(5) Charges for additional insurance which is not required by the dealer are not subject to the tax when billed separately to the lessee.Ga. Comp. R. & Regs. R. 560-12-2-.10
Ga. Code Ann. Secs. 92-3438a, 92-8405, 992-8406, 92-8409, 92-8427.
Original Rule entitled "Automotive Rentals" adopted. F. and eff. June 30, 1965.Repealed: New Rule entitled "Automotive Leases and Rentals" adopted. F. Jan. 13, 1975; eff. Feb. 2, 1975.