Ga. Comp. R. & Regs. R. 560-12-2-.54 - Interstate Commerce
(1)
The tax applies to:
(a) All sales at retail
of tangible personal property, the delivery of which takes place in Georgia,
regardless of any subsequent employment or use thereof in interstate commerce;
and
(b) The first use in Georgia of
tangible personal property bought elsewhere in a transaction which would have
been taxed had the transaction occurred in Georgia, provided such property has
become a part of the mass of the property in this State, irrespective of the
fact that such property may have been, or may be used in interstate
commerce.
(c) The tax due under (b)
above is subject to the credit for like taxes paid elsewhere, if under reverse
circumstances the other state would grant credit for like taxes paid to the
State of Georgia.
(2)
The tax does not apply to:
(a) Deliveries of
tangible personal property outside the State in the seller's vehicle when a
valid Certificate of Exemption (Form ST-6) is secured;
(b) Deliveries of tangible personal property
outside the State by use of an independent trucker hired by the seller when a
valid Certificate of Exemption (Form ST-6) is secured;
(c) Deliveries of tangible personal property
to a common carrier or to the U.S. Post Office for transportation outside the
State;
(d) Purchases for resale and
immediate transportation out of this State by a dealer properly registered in
another state, provided a valid Certificate of Exemption (Form ST-4) is secured
by the Georgia seller;
(e)
Purchases of aircraft, watercraft, motor vehicles and other transportation
equipment manufactured or assembled in this State if sold by the manufacturer
or assembler for use exclusively outside this State and if possession is taken
from the manufacturer or assembler by the purchaser within this State for the
sole purpose of removing the same from this State under its own power when it
does not lend itself more reasonably to removal by other means.
(f) Purchases of aircraft parts (other than
parts and materials described below which are consumed or installed on aircraft
while in Georgia) when (1) the delivery terms are "F.O.B. buyer's aircraft,
(City), Georgia," or terms with the same meaning, and
(2) the parts are delivered by the seller directly on board the foreign
purchaser's aircraft (3) for immediate exportation outside the United States
(4) pursuant to an export license issued by the federal government and (5) such
parts are actually transported outside the United States as soon as practicable
after loading onto the aircraft without any use in Georgia or diversion to any
other state. The tax shall apply to parts and materials which are installed on
or in an aircraft while in Georgia or used or consumed in repairing or
servicing an aircraft when the aircraft is repaired or serviced in
Georgia.
Notes
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