Rule 560-12-2-.10. Automotive Leases and Rentals
- (1) Any person leasing or renting motor vehicles in this State shall register as a dealer, collect and remit the tax on the gross lease or rental charges, including service charges.
- (2) Such dealers purchase automobiles, trucks, trailers, repair parts, tires and accessories which become a part of the vehicles to be leased or rented to other persons tax exempt.
- (3) Such dealers are required to pay the tax on purchases of gasoline, fuel, oil, grease, soaps, tools and other tangible personal property used in connection with their operations.
- (4) When an automobile, truck, trailer and other tangible personal property is sold at retail, the dealer shall collect and remit the tax on the sales price.
- (5) Charges for additional insurance which is not required by the dealer are not subject to the tax when billed separately to the lessee.
Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 992-8406, 92-8409, 92-8427.
History. Original Rule entitled "Automotive Rentals" adopted. F. and eff. June 30, 1965.
Repealed: New Rule entitled "Automotive Leases and Rentals" adopted. F. Jan. 13, 1975; eff. Feb. 2, 1975.