Ga. Comp. R. & Regs. r. 560-12-2-.22 — Churches, Religious, Charitable, Civic and Other Non-Profit Organizations

No exemption is granted to churches, religious, charitable, civic and other non-profit organizations. They are required to pay the tax on all purchases of tangible personal property. Further, when such organizations engage in selling tangible personal property at retail, they are required to comply with provisions of the Act relating to collection and remittance of the tax. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.22 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427. History. Original Rule entitled "Churches, Religious, Charitable, Civic and Other Non-profit Organizations" adopted. F. and eff. June 30, 1965.