Ga. Comp. R. & Regs. r. 560-12-2-.98 — Alarm, Warning, Sound and Music Devices

(1) Any person making retail sales of alarm, warning, sound or music devices shall collect and remit the tax on the sales price of such tangible personal property. (2) A lessor of an alarm, warning, sound or music device shall collect and remit the tax on the gross lease or rental charges, including records or tapes furnished to the lessee. (a) Where a lessor furnishes sound music or recordings from a central location operated by the lessor, an additional charge for such services would not be subject to the tax when billed separately to the lessee. However, the lessor must pay the tax on all tangible personal property purchased, used or consumed in providing such services. (3) Any person who contracts to furnish such a device or system and perform services thereunder in installing the same into real property construction shall be liable for the tax on the fair market value of all tangible personal property purchased, used or consumed in performing the contract. (a) Where a contract requires the contractor to also provide sound music or recordings from a central location operated by the contractor, an additional service charge therefor would not be subject to the tax. The contractor must pay the tax on all tangible personal property purchased, used or consumed in providing such services. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.98 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 90-8406, 92-8409, 92-8427. History. Original Rule entitled "Alarm, Warning, Sound and Music Devices" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975.