Ga. Comp. R. & Regs. R. 560-12-2-.32 - Utilities
(1)
Electricity, steam, gas, and fuels. Unless a specific exemption
applies, sales and use tax applies to sales of electricity, steam, natural gas,
artificial gas, fuel, and other energy-providing materials, including mandatory
service charges, when sold for any purpose other than for resale in its
original form by a qualified reseller. The tax does not apply to deposits used
to guarantee payment of utility services.
(2)
Water. Sales and use tax
does not apply to water delivered to consumers through water mains, lines, or
pipes.
Notes
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