Statutes, codes, and regulations
Georgia Administrative Code
Department 560 - RULES OF DEPARTMENT OF REVENUEChapter 560-12 - SALES AND USE TAX DIVISION
Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS
Rule 560-12-2-.102 - Video Tape or Motion Picture Film

Ga. Comp. R. & Regs. 560-12-2-.102

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Current through Rules and Regulations filed through September 23, 2024
Rule 560-12-2-.102 - Video Tape or Motion Picture Film

The sale or rental of video tape or motion picture film for private use would be subject to the tax.

Ga. Comp. R. & Regs. R. 560-12-2-.102

O.C.G.A. Secs. 48-2-12, 48-8-3(24).

Original Rule entitled "Video Tape or Motion Picture Film" adopted. F. Nov. 17, 1992; eff. Dec. 7, 1992.