Rule 560-12-2-.32 - Utilities(1)Electricity, steam, gas, and fuels. Unless a specific exemption applies, sales and use tax applies to sales of electricity, steam, natural gas, artificial gas, fuel, and other energy-providing materials, including mandatory service charges, when sold for any purpose other than for resale in its original form by a qualified reseller. The tax does not apply to deposits used to guarantee payment of utility services.(2) Water. Sales and use tax does not apply to water delivered to consumers through water mains, lines, or pipes.Ga. Comp. R. & Regs. R. 560-12-2-.32
O.C.G.A. §§ 48-2-12, 48-8-2, 48-8-3.
Original Rule was filed on June 30, 1965.Amended: Original Rule entitled "Electric Energy, Steam and Natural or Artificial Gas" repealed and a new Rule entitled "Electricity, Steam, Gas and Fuels" adopted. Filed January 13, 1975; effective February 2, 1975.Repealed: New Rule of same title adopted. F. Dec. 9, 1994; eff. Dec. 29, 1994.Amended: F. Feb. 10, 1997; eff. Mar. 2, 1997.Amended: Title changed to "Utilities." F. Feb. 10, 2014; eff. Mar. 2, 2014.