Ga. Comp. R. & Regs. R. 560-12-2-.99 - Sheet Metal Contractors
(1) Any person who contracts to furnish
tangible personal property and perform services thereunder within this State in
constructing, repairing, remodeling or improving real property shall pay the
tax levied by this Act at the time of purchase. Further, any person who so
contracts to perform services and is furnished tangible personal property for
use under the contract and a sales or use tax has not been paid to this State
shall pay the tax on the fair market value of the tangible personal property so
used.
(2) Sheet metal contractors
are required to register, pay sales and use tax on all tangible personal
property purchased, stored, used or consumed in this State.
(3) At times a sheet metal contractor may be
called upon to fabricate and furnish to a buyer a custom item of tangible
personal property which is not converted to real property construction by the
sheet metal contractor. When such an item is sold to any person the sheet metal
contractor shall collect the tax on the total sales price of the fabricated
tangible personal property and claim credit for the sales or use tax paid on
the raw materials. Complete records of all such transactions must be maintained
separately from the records of items furnished and installed by the
contractor.
(4) A sheet metal
contractor who holds himself out as a producer and seller of tangible personal
property, or who solicits buyers by advertising, brochures, salesmen or any
other manner shall make application for a dealer certificate of registration,
collect and remit the tax on the total sales price of all tangible personal
property.
Notes
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