Ga. Comp. R. & Regs. R. 560-12-2-.19 - Carriers
(1) Common carriers
purchasing tangible personal property which comes within the exemption
authorized by Section
48-8-3(33)(A) of
the Act, as amended, must register the file Sales and Use Tax Reports as
required under these Regulations.
(2) A common carrier must furnish each
suppliers of exempt tangible personal property with a Certificate of Exemption
(Form ST-5, as revised).
(3) The
tax does not apply to aircraft, watercraft, railroad locomotives and rolling
stock, motor vehicles, and major components of each, which will be used
principally to cross the borders of the State of Georgia in the service of
transporting passengers or cargo by common carriers in interstate or foreign
commerce under authority granted by the Federal Government, or to replacement
parts installed by such carriers in such aircraft, watercraft, railroad
locomotives and rolling stock and motor vehicles which becomes an integral part
thereof.
(4) The tax applies to
aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles
and components of each and replacement parts installed by common carriers in
such craft, locomotives, rolling stock and motor vehicles which will not be
used principally to cross the borders of the State of Georgia in transporting
passengers or cargo in interstate or foreign commerce under authority granted
by the Federal Government.
(5)
Common carriers operating craft or vehicles, some of which qualify for
exemption and some of which are subject to the tax, may purchase major
components and replacement parts for inventory under a Certificate of
Exemption, Form ST-5. When such components or parts are withdrawn from
inventory and first applied to taxable vehicles, the cost price thereof must be
included in the carrier's Sales and Use Tax Report.
(6) Contract, private and other carriers must
pay the tax on all tangible personal property used or consumed in their
operations, irrespective of the fact that its craft or vehicles may cross the
borders of the State of Georgia.
(7) Carriers, including common carriers,
shall pay the tax on all fuels purchased and delivered in this State and all
fuels purchased outside this State and stored in this State irrespective, in
either case, of the place of subsequent use.
(8) The tax applies to purchases for use,
consumption or storage within this State of tangible personal property used in
constructing, repairing or maintaining permanent structures, including, but not
limited to garages, repair shops, hangers, railroad bridges, railroad tracks,
landing and communication equipment, tools and equipment, handling equipment
and other tangible personal property not specifically exempt under paragraph
three (3) of this regulation.
(9)
The tax applies to charges for the transportation of persons between two points
in Georgia. Such tax must be collected and remitted by the carrier. The tax
does not apply to charges for transportation of persons between a point in
Georgia and a point in another state.
(10) As set out in this section, the tax
applies to meals, snacks, and all other food and beverage items which are
purchased by a carrier or which are sold, dispensed or otherwise provided,
during or in conjunction with a transportation service, to passengers
purchasing transportation services.
(a)
Carriers that provide complimentary meals, snacks, or other food or beverage
items to passengers incidental to the primary service of transportation are the
consumers of such items and shall pay the tax to the carrier's suppliers of all
such items which are purchased by or delivered to the carrier's suppliers of
all such items which are purchased by or delivered to the carrier in Georgia,
regardless of where the meals, snacks, or other food or beverage items are
served. Meals, snacks, and other food and beverage items provided to passengers
by carriers are considered to be complimentary and are taxable under this
paragraph when:
1. No separately stated charge
for such items is made to the passenger in addition to the charge for the
transportation, or when:
2. It is
the carriers' normal business practice not to reduce the price of the
transportation for passengers electing not to have food and beverage
service.
(b) Carriers
that sell meals, snacks, or other food or beverage items to passengers, and the
charge for such items is collected with the ticket price for transportation,
shall collect and remit the tax on the charge for the meals, snacks, or other
food or beverage items, on all sales of such tickets which occur in Georgia and
regardless of where the meals, snacks, or other food or beverage items are
served.
(c) Carriers that sell
meals, snacks, or other food or beverage items to passengers, and the charge
for such items is collected from the passenger at the time the food or beverage
item is served to the passenger, shall collect and remit the tax on the sales
price of all such items sold or served in Georgia, on trips or flights either
arriving in or departing from the State of Georgia. When not otherwise
reasonably determinable, the portion of such items which are sold or served in
Georgia shall be determined by the ratio of miles traveled in Georgia during
such trips or flights, to the total number of miles (both within and without
the State of Georgia) traveled by the carrier during such trips or flights,
multiplied by the carrier's total sales receipts for all such items sold (both
within and without the State of Georgia) during such trips or flights.
Notes
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