Ga. Comp. R. & Regs. r. 560-12-2-.33 — Employee Associations and Organizations

Organizations of employees which sell tangible personal property to members or others are required to collect and remit the tax. It is the responsibility of all such organizations to request from the Commissioner a determination as to the necessity for registration with the Sales and Use Tax Unit. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.33 Authority: Ga. L. 1937-38, Extra Sess., pp. 77, et seq. , as amended; (Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427); Ga. L. 1951, pp. 360, 385; (Ga. Code Ann., Sec. 92-3438a). History. Original Rule entitled "Employee Associations and Organization" was filed on June 30, 1965.