Rule 560-12-2-.29 - Dies and Patterns(1) Dies, patterns, tools, castings or other tangible personal property made by machinists, foundrymen, pattern makers and others for their own use are subject to the tax, based upon the cost price of materials used.(2) When such property is made to order for a customer, the tax applies to the total charge therefor, without deduction for fabrication labor.(3) Retail sales of dies, patterns, tools and castings are taxable based upon the sales price thereof.Ga. Comp. R. & Regs. R. 560-12-2-.29
Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427.
Original Rule entitled "Dies and Patterns" adopted. F. and eff. June 30, 1965.