Ga. Comp. R. & Regs. R. 560-12-2-.50 - Hospitals, Sanitariums, Nursing Homes

(1) Hospitals, sanitariums and nursing homes are primarily engaged in the business of rendering services and are deemed users or consumers of all tangible personal property purchased for use or consumption in connection with the operation of the institution. They are required to pay the tax at the time of purchase, unless specifically exempt by law. They shall pay the tax to registered vendors; however, if a vendor fails to charge the tax, the purchaser shall be liable for the payment of the tax directly to the State.

(2) Sales of tangible personal property to hospitals, sanitariums and nursing homes owned and operated by the Federal government, the State of Georgia, any county or municipality of the state of Georgia, and hospital authorities created under the provisions of Section 88-1803, Georgia Health Code, are exempt.

(3) When a hospital, hospital authority, sanitarium or hospital organization, through any division or department, engages in selling tangible personal property, it must register as a dealer, collect, report and remit the tax.

(4) Private nonprofit licensed nursing homes, general hospitals and mental hospitals coming within the provisions of Rule 560-12-2-.92 may apply for an exemption.

Notes

Ga. Comp. R. & Regs. R. 560-12-2-.50

Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec. 92-3438a.

Original Rule entitled "Hospitals" was filed and effective June 30, 1965. Amended: Filed April 27, 1966; effective May 16, 1966. Amended: Rule repealed and a new Rule entitled "Hospitals, Sanitariums, Nursing Homes" adopted. Filed January 13, 1975; effective February 2, 1975.