560-12-2-.102

Ga. Comp. R. & Regs. r. 560-12-2-.102

Video Tape or Motion Picture Film

Effective Dec 7, 1992Published Nov 17, 1992O.C.G.A. Secs. 48-2-12, 48-8-3(24).RULES OF DEPARTMENT OF REVENUE

Rule 560-12-2-.102. Video Tape or Motion Picture Film

The sale or rental of video tape or motion picture film for private use would be subject to the tax.

Authority: O.C.G.A. Secs. 48-2-12, 48-8-3(24).

History. Original Rule entitled "Video Tape or Motion Picture Film" adopted. F. Nov. 17, 1992; eff. Dec. 7, 1992.