Ga. Comp. R. & Regs. r. 560-12-2-.69 — Pawnbrokers

The tax applies to retail sales of tangible personal property by pawnbrokers, lien holders, mortgagees, etc. The manner in which such property was acquired does not affect the taxability of the sale. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.69 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 "Pawnbrokers" was filed and effective on June 30, 1965.