Ga. Comp. R. & Regs. R. 560-12-2-.82 - Advertising Display Devices, Sign Manufacturers, and Painters
(1) An advertising
agreement which calls for furnishing of advertising displays under which the
advertiser is entitled to a given quantity of exposures in a general area is
considered a service which is not taxable as a lease of tangible personal
property.
(2) An agreement which
requires an outdoor advertising company to display an advertiser's message only
and grants to the advertiser neither the right to possess nor use the
personalty upon which the advertising message is displayed is considered a
service which is not taxable as a lease of tangible personal
property.
(3) The person furnishing
services is the consumer of all tangible personal property used or consumed in
displaying messages and shall pay the tax at the time of purchase.
(4) An agreement which grants to a party
advertiser the rights to possess, control or use described personalty at a
stated location is considered a lease and the gross lease or rental charge is
taxable.
(5) The sale of special
equipment which becomes the property of the advertiser is taxable.
(6) Charges made for service of a device
owned by an advertiser are not subject to the tax. The person furnishing such
service shall pay the tax on all tangible personal property used or consumed in
furnishing such services.
(7) The
tax does not apply to charges for painting signs on buildings, trucks, windows,
doors and the like. Materials and supplies used in performing such services are
taxable at the time of purchase.
(8) The tax applies to the retail sales price
of signs, posters, and other advertising displays.
Notes
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