Ga. Comp. R. & Regs. 560-12-2-.27

Current through Rules and Regulations filed through October 17, 2024

Rule 560-12-2-.27 - Convalescent Homes

(Also see Rule 560-12-2-.92).

(1) The tax applies to purchases of tangible personal property by homes for the care and maintenance of children, the aged or other persons, whether or not operated for profit.

(2) The tax does not apply to receipts for the care and maintenance of such persons.

Ga. Comp. R. & Regs. R. 560-12-2-.27

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

Original Rule entitled "Convalescent Homes" adopted. F. and eff. June 30, 1965.

Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975.

Repealed: New Rule of same title adopted. F. Feb. 5, 1991; eff. Feb. 25, 1991.