Ga. Comp. R. & Regs. R. 560-12-2-.78 - Repairs and Alterations
(1) Replacement parts, materials, and
supplies used or consumed by repairmen in repairing tangible personal property
belonging to others are taxable either to the person performing the work or to
the owner of the property being repaired, on the following basis:
(a) If the dealer performing the repair work
does not state separately, itemize or segregate at a fixed or retail price the
materials and supplies so used or consumed, the tax will apply to the total
charge for such materials and labor.
(b) If the dealer performing the repair work
does separate, itemize, and invoice at a retail selling price the parts,
materials and supplies used, stating separately the amount for labor, the tax
will apply to the retail selling price of the materials and supplies listed and
itemized.
(2) The
foregoing applies to dealers engaged in the business of upholstering and
repairing motor vehicles, boats, watches, radios, furniture, electrical
appliances, clothing, including fur coats, and other articles of tangible
personal property.
(3) Dealers
engaged in the business of repairing tangible personal property for others may
purchase such property for resale under Certificates of Exemption.
(4) Repairmen who are not required by the
Commissioner to register as dealers shall pay the tax to their vendors on all
tangible personal property purchased by them. If purchases are made from
non-registered vendors, such repairmen shall report and remit the applicable
tax directly to the Commissioner.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.