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

Viewing an earlier version · effective Dec 7, 1992View current

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. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.102
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.