​Georgia Taxes Apply to Retail Sales of Pawnbrokers

Georgia Administrative Code
Chapter 560. DEPARTMENT OF REVENUE
Chapter 560-12. SALES AND USE TAX DIVISION
Chapter 560-12-2. SUBSTANTIVE RULES AND REGULATIONS

§ 560-12-2-.69. Pawnbrokers

The tax applies to retail sales of tangible personal property by pawnbrokers, lien holders, mortgagees, etc. The manner in which such property was acquired does not affect the taxability of the sale.