Ga. Comp. R. & Regs. Department 560 (Department of Revenue)

Ga. Comp. R. & Regs. r. 560-12-2-.102 — Video Tape or Motion Picture Film

The sale or rental of video tape or motion picture film for private use would be subject to the tax. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.102 Authority: O.C.G.A. Secs. 48-2-12 , 48-8-3(24) . History. Original Rule entitled "Video Tape or Motion Picture Film" adopted. F. Nov. 17, 1992; eff. Dec. 7, 1992.

Last amended: Original Rule entitled "Video Tape or Motion Picture Film" adopted. F. Nov. 17, 1992; eff. Dec. 7, 1992.

Source: official text