Ga. Comp. R. & Regs. 560-12-2-.07

Current through Rules and Regulations filed through October 17, 2024

Rule 560-12-2-.07 - Auctioneers, Agents and Factors

Auctioneers, agents, or factors selling tangible personal property are liable for collection and payment of the sales tax. The tax applies to the gross sales price of each single sale without deduction for commissions, service charges or any other expenses.

Ga. Comp. R. & Regs. R. 560-12-2-.07

Ga. Code Ann. Secs. 92-3438a, 92-8405, 992-8406, 92-8409, 92-8427.

Original Rule entitled "Auctioneers, Agents and Factors" adopted. F. and eff. June 30, 1965.