SALT Report 2378 -The Georgia Department of Revenue announced that they have repealed sales tax regulation 560-12-2-.28, Dentists, Dental Laboratories, and Dental Supply Houses because it was found to be inconsistent with current regulations. The issues addressed in the repealed regulation are now governed by the following regulations: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Regulation 560-12-2-.28 is repealed effective April 29, 2013.
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