Ga. Comp. R. & Regs. R. 560-12-2-.66 - Monuments and Memorial Stones
(1) The tax applies to retail sales of
memorial stones and monuments, without deduction for labor used in cutting and
marking the same. The installation or erection charge, if separately stated, is
not taxable but the person making the installation shall pay the tax on the
materials purchased for use in such installation at the time of
purchase.
(2) If the installation
or erection charge is not separately stated, the tax applies to the entire
sales price.
Notes
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