Ga. Comp. R. & Regs. r. 560-12-2-.66 — Monuments and Memorial Stones

(1) The tax applies to retail sales of memorial stones and monuments, without deduction for labor used in cutting and marking the same. The installation or erection charge, if separately stated, is not taxable but the person making the installation shall pay the tax on the materials purchased for use in such installation at the time of purchase. (2) If the installation or erection charge is not separately stated, the tax applies to the entire sales price. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.66 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 90-8406, 92-8409, 92-8427. History. Original Rule entitled "Monuments and Memorial Stones" adopted. F. and eff. June 30, 1965.