Ga. Comp. R. & Regs. r. 560-12-2-.18 — Camps

Operators of summer camps, including Scout, Y.M.C.A., Church and School camps, are consumers of all tangible personal property used in their operations and their purchases are subject to the tax. Fees charged for attendance are not taxable. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.18 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427. History. Original Rule entitled "Camps" adopted. F. and eff. June 30, 1965.