Ga. Comp. R. & Regs. R. 560-12-2-.83 - Social and Fraternal Organizations

(1) The tax applies to retail sales of tangible personal property to all social and fraternal organizations, including but not limited to fraternal societies, trade or professional associations, lodges, orders, their auxiliaries, sororities and fraternities.

(2) When such an organization regularly engages in the business of selling tangible personal property, it shall register as a dealer, collect and remit the applicable tax.

Notes

Ga. Comp. R. & Regs. R. 560-12-2-.83

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 "Social and Fraternal Organizations" was filed and effective on June 30, 1965.