Ga. Comp. R. & Regs. R. 560-12-2-.10 - Automotive Leases and Rentals
(1) Any person leasing or renting motor
vehicles in this State shall register as a dealer, collect and remit the tax on
the gross lease or rental charges, including service charges.
(2) Such dealers purchase automobiles,
trucks, trailers, repair parts, tires and accessories which become a part of
the vehicles to be leased or rented to other persons tax exempt.
(3) Such dealers are required to pay the tax
on purchases of gasoline, fuel, oil, grease, soaps, tools and other tangible
personal property used in connection with their operations.
(4) When an automobile, truck, trailer and
other tangible personal property is sold at retail, the dealer shall collect
and remit the tax on the sales price.
(5) Charges for additional insurance which is
not required by the dealer are not subject to the tax when billed separately to
the lessee.
Notes
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