Ga. Comp. R. & Regs. r. 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. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.07 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 992-8406, 92-8409, 92-8427. History. Original Rule entitled "Auctioneers, Agents and Factors" adopted. F. and eff. June 30, 1965.