Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-12-2-.31 — Dunnage and Shoring Materials
The tax applies to sales of dunnage and other shoring materials. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.31 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427. History. Original Rule entitled "Dunnage and Shoring Materials" adopted. F. and eff. June 30, 1965.
Source: official text