Georgia – Regulation for Dentists, Dental Laboratories, and Dental Supply Houses Repealed

SALT Report 2378 -The Georgia Department of Revenue announced that they have repealed sales tax regulation 560-12-2-.28, Dentists, Dental Laboratories, and Dental Supply Houses because it was found to be inconsistent with current regulations. The issues addressed in the repealed regulation are now governed by the following regulations:

560-12-2-.62 – Manufacturing Machinery and Equipment, Industrial Materials, and Packaging Supplies, addresses industrial materials,

560-12-2-.30 – Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items, addresses prosthetic devices, and

560-12-1-.14 – Withdrawals from Inventory

Regulation 560-12-2-.28 is repealed effective April 29, 2013.

For Further Information

Georgia Department of Revenue – Regulation 560-12-2-.28