Ga. Comp. R. & Regs. r. 560-12-2-.12 — Barber and Beauty Shops

Barber and beauty shop operators are engaged primarily in rendering personal services, and their gross receipts are not subject to sales tax. They are the consumers of the materials used in their business and are required to pay the tax on all their purchases. When barber and beauty shop operators go beyond the rendition of personal services and sell tangible personal property such as wigs, toupees, tonics, etc., they are required to register, collect and remit the tax on such sales. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.12 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427. History. Original Rule entitled "Barber and Beauty Shops" adopted. F. and eff. June 30, 1965.