Ga. Comp. R. & Regs. 560-12-2-.81

Current through Rules and Regulations filed through June 17, 2024

Rule 560-12-2-.81 - Shoe, Leather and Like Repairmen

The tax does not apply to charges for services rendered by shoe repairers. Purchases of equipment, tools, materials, and supplies purchased for use or consumption in rendering services are taxable at the time of purchase. When repairers go beyond the rendition of services and regularly engage in selling tangible personal property, they are required to register, collect and remit the tax on sales at retail.

Ga. Comp. R. & Regs. R. 560-12-2-.81

Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended; Ga. Code Ann. Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec. 92-3438a.

Original Rule entitled "Shoe Leather and Like Repairmen" was filed and effective on June 30, 1965.