Ga. Comp. R. & Regs. R. 560-12-2-.15 - Book Rental Libraries
(1)
Sales of books to a rental library for rental to its customers are sales for
resale not subject to the tax.
(2)
Persons engaged in the business of renting or selling books are required to
register as dealers, collect and remit the tax on charges made for such rentals
or sales.
Notes
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