Ga. Comp. R. & Regs. r. 560-12-2-.47 — Furniture and Storage Warehousemen

Furniture and storage warehousemen are primarily engaged in the business of moving, storing, packing, and delivering tangible personal property belonging to other persons. These activities constitute services and proceeds therefrom are not subject to the tax. Crating, boxing, packing materials, etc., purchased by warehousemen for use in the performance of such services are taxable. Warehousemen are required to collect and remit the tax on retail sales of furniture or other tangible personal property. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.47 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 "Furniture and Storage Warehousemen" was filed and effective June 30, 1965.