Ga. Comp. R. & Regs. R. 560-12-2-.41 - Federal and State Governments

(1) The tax does not apply to sales to the Federal Government, the State of Georgia, or any county or municipality of the State of Georgia or any bona fide department of such government when paid for directly to the seller by warrant on appropriated government funds; provided that any hospital authority created by Chapter 8818 of the Code of Georgia is exempt from the tax.

(2) Sales to governmental employees for their own consumption or use are taxable.

(3) The tax applies to sales on Federal Property, i,e., sales to persons in the armed services of the United States and to civilian employees of such services, except when such sales are made to them as authorized purchasers for a service organization operating exclusively within a United States Military Reservation and authorized by the Secretary of Defense. The tax does not apply to sales to officers clubs, non-commissioned officers clubs and post exchanges organized, operated and controlled under regulations promulgated by the departmental Secretary of the Department of Defense having jurisdiction thereof, and operated exclusively in a functional area of the command of which they are a part. The exemption from the collection or the payment of sales and use tax does not cover individuals or organizations operating on a military reservation in their own right. No person shall be relieved from liability for payment of, collection of, or accounting for the tax on the ground that the sales or use, with respect to which the tax is levied, occurred in whole or in part within a Federal area.

Notes

Ga. Comp. R. & Regs. R. 560-12-2-.41

Ga. L. 1951, p. 360, as amended; Ga. L. 1937-38, Extra Sess., pp. 77, 80, 81, 91, 93; Ga. L. 1960, pp. 153, 156; Ga. Code Ann., 92-3403a C(2).

Original Rule was filed on June 30, 1965. Amended: Filed November 23, 1965; effective December 12, 1965. Amended: Filed January 13, 1975; effective February 2, 1975.