Ga. Comp. R. & Regs. R. 560-12-7-.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 Educational Local Option Tax Act. Similarly, all sales and
other transactions exempt from the State Sales and Use Tax Act, with the
exception of the exemption as provided for in O.C.G.A. ยง
48-8-3(57)
relating to eligible food and beverages purchased for off-premises consumption,
are exempt from the Educational Local Option Tax.
(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 Educational 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 Educational Local Option Tax
Act.
(c)
Example 3: A
sale of eligible food and beverages for off-premises consumption is gradually
exempt under the State Sales and Use Tax Act. However, such a sale is not
exempt under the Educational Local Option Tax Act.
(2) Regulations previously or hereafter
adopted under the State Sales and Use Tax Act governing taxability under that
Act shall apply under the Educational Local Option Tax Act unless expressly
stated to be inapplicable to the Educational 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 Educational Local Option Tax Act unless expressly stated
to be inapplicable to the Educational Local Option Tax.
Notes
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