Ga. Comp. R. & Regs. r. 560-12-2-.40 — Federal and Military Reservations

(1) The tax applies to all retail sales by private concessionaires in Federal areas to servicemen, Federal employees and other persons to the same extent that it applies with respect to retail sales elsewhere within the State. (2) The use tax applies to the cost price or fair market value, whichever is the lesser, of automobiles imported into the State by military personnel and other persons. However, credit shall be allowed for sales or use tax legally imposed and paid to a reciprocating State. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.40 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 was filed on June 30, 1965.