Ga. Comp. R. & Regs. r. 560-12-2-.57 — Laundries and Dry Cleaners

(1) The tax applies to all tangible personal property purchased by laundries and dry cleaners to be used in the furnishing of services, including machinery, equipment, repair parts, materials and supplies. Services rendered by such persons are not taxable. However, when such operators go beyond the rendition of services and make sales of clothing or other articles of tangible personal property, they must register as dealers, collect and remit the applicable tax. (2) The tax does not apply to receipts from coin operated laundry and dry cleaning devices. The tax does apply to all tangible personal property purchased by coin operated laundries to be used in the furnishing of laundry services, including machinery, equipment, repair parts, materials and supplies. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.57 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.