Ga. Comp. R. & Regs. R. 560-12-2-.94 - Cabinet Makers
(1)
Any person engaged in the business of selling cabinets, fixtures and similar
custom made or stock items shall register as a dealer, collect and remit the
tax on the sales price of the finished items. Charges for labor in installing
such tangible personal property is not subject to the tax when billed
separately to the consumer.
(2) Any
person who contracts to furnish tangible personal property and perform services
under the contract by building cabinets, fixtures and similar items at the job
site and incorporating the same into real property construction shall be
classified as a contractor and shall pay the tax on the cost price of all
tangible personal property purchased or consumed in performing a
contract.
Notes
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