No exemption is granted to churches, religious, charitable, civic and other non-profit
organizations. They are required to pay the tax on all purchases of tangible personal
property. Further, when such organizations engage in selling tangible personal property at
retail, they are required to comply with provisions of the Act relating to collection and
remittance of the tax.
Authority Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427. History. Original Rule
entitled “Churches, Religious, Charitable, Civic and Other Non -profit Organizations” adopted. F. and eff.
June 30, 1965.