Ga. Comp. R. & Regs. R. 560-12-2-.39 - Farmers, Market Masters, and Other Marketers

(1) Farmers, market masters, and other persons engaged in selling tangible personal property, whether at retail or for resale, must register as a dealer.

(2) The tax applies to retail sales of farm products, whether sold by peddlers or at a public market, roadside stand, farm, or any other place, irrespective of whether the place of business is located on private, state, county, or municipal property.

(3) All sales are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is on the seller unless the seller takes in good faith from the purchaser a certificate stating that the property is purchased for resale or is otherwise tax exempt.

Notes

Ga. Comp. R. & Regs. R. 560-12-2-.39

O.C.G.A. §§ 48-8-30, 48-8-38, 48-8-59.

Original Rule was filed on June 30, 1965. Amended: F. May 17, 2017; eff. June 6, 2017.