Ga. Comp. R. & Regs. r. 560-12-2-.05
Rule 560-12-2-.05. American Red Cross
The American Red Cross is an exempt instrumentality of the Federal Government and its purchases of tangible personal property are not subject to the tax.
Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 992-8406, 92-8409, 92-8427.
History. Original Rule entitled "American Red Cross" adopted. F. and eff. June 30, 1965.