Ga. Comp. R. & Regs. R. 560-12-2-.102 - Video Tape or Motion Picture Film

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The sale or rental of video tape or motion picture film for private use would be subject to the tax.

Notes

Ga. Comp. R. & Regs. R. 560-12-2-.102

O.C.G.A. Secs. 48-2-12, 48-8-3(24).

Original Rule entitled "Video Tape or Motion Picture Film" adopted. F. Nov. 17, 1992; eff. Dec. 7, 1992.

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