Ga. Comp. R. & Regs. R. 560-12-2-.98 - Alarm, Warning, Sound and Music Devices
(1) Any person making retail sales of alarm,
warning, sound or music devices shall collect and remit the tax on the sales
price of such tangible personal property.
(2) A lessor of an alarm, warning, sound or
music device shall collect and remit the tax on the gross lease or rental
charges, including records or tapes furnished to the lessee.
(a) Where a lessor furnishes sound music or
recordings from a central location operated by the lessor, an additional charge
for such services would not be subject to the tax when billed separately to the
lessee. However, the lessor must pay the tax on all tangible personal property
purchased, used or consumed in providing such services.
(3) Any person who contracts to furnish such
a device or system and perform services thereunder in installing the same into
real property construction shall be liable for the tax on the fair market value
of all tangible personal property purchased, used or consumed in performing the
contract.
(a) Where a contract requires the
contractor to also provide sound music or recordings from a central location
operated by the contractor, an additional service charge therefor would not be
subject to the tax. The contractor must pay the tax on all tangible personal
property purchased, used or consumed in providing such services.
Notes
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