Ga. Comp. R. & Regs. r. 560-12-2-.55 — Kennels, Stables and Pet Shops

The tax does not apply to charges for the keep of pets. Operators of kennels, stables and pet shops are required to pay the tax on purchases of tangible personal property used in such operations. Sales of horses, dogs, animals, goldfish and other pets are subject to the tax, unless purchased for resale or otherwise exempt. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.55 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.