Rule 560-12-2-.39. Farmers, Market Masters, and Other Marketers
- (1) Farmers, market masters, and other persons engaged in selling tangible personal property, whether at retail or for resale, must register as a dealer.
- (2) The tax applies to retail sales of farm products, whether sold by peddlers or at a public market, roadside stand, farm, or any other place, irrespective of whether the place of business is located on private, state, county, or municipal property.
- (3) All sales are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is on the seller unless the seller takes in good faith from the purchaser a certificate stating that the property is purchased for resale or is otherwise tax exempt.
Authority: O.C.G.A. §§ 48-8-30, 48-8-38, 48-8-59.
History. Original Rule was filed on June 30, 1965.
Amended: F. May 17, 2017; eff. June 6, 2017.