Ga. Comp. R. & Regs. r. 560-12-2-.49 — Golf and Country Clubs

Golf, country and other social clubs are required to register as dealers and to collect and remit the tax on all sales at retail, including separate charges for swimming, green fees and the like. The tax applies to purchases of tangible personal property by such clubs for use or consumption, including, but not limited to, equipment, seeds, plants, fertilizer, etc., for improvement and beautification. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.49 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 "Golf and Country Clubs" was filed and effective June 30, 1965.