Ga. Comp. R. & Regs. r. 560-12-5-.03 — Applicability of State Sales and Use Tax Act and Regulations

(1) All sales and other transactions not taxable under the State Sales and Use Tax Act are not taxable under the Local Option Tax Act. Similarly, all sales and other transactions exempt from the State Sales and Use Tax Act are exempt from the Local Option Tax Act. (a) Example 1: A sale in interstate commerce by a Georgia dealer is not taxable under the State Sales and Use Tax Act. Consequently, such a sale would not be a taxable sale under the Local Option Tax Act. (b) Example 2: A sale to the University System of Georgia is exempt under the State Sales and Use Tax Act. Consequently, such a sale is also exempt under the Local Option Tax Act. (2) Regulations previously or hereafter adopted under the State Sales an Use Tax Act governing taxability under that Act shall apply under the Local Option Tax Act unless expressly stated to be inapplicable to the Local Option Tax. (3) Regulations previously or hereafter adopted under the State Sales and Use Tax Act governing administrative or remedial procedures or requirements under that Act shall also apply to administration of the Local Option Tax Act unless expressly stated to be inapplicable to the Local Option Tax. Cite as Ga. Comp. R. & Regs. R. 560-12-5-.03 Authority: Ga. L. 1975, pp. 984, 985, 986, 992, 994. History. Original Rule entitled "Applicability of State Sales and Use Tax and Regulations" was filed on January 12, 1976; effective February 1, 1976.