The Georgia Department of Revenue issued a letter ruling providing guidance for the application of the state’s Quality Jobs Tax Credit and Jobs Tax Credit. The taxpayer was concerned with whether they are eligible for the Jobs Tax Credit, LDCT Jobs Tax Credit, and/or Quality Jobs Tax Credit as outlined in O.C.G.A §§48-7-40, 48-7-40.1, and…

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The Georgia Department of Revenue issued determination LR SUT 2017-19 on whether a taxpayer’s purchases of bulbs, lamps, and light fixtures were subject to Georgia sales and use tax.  Specifically, the Department determined if bulbs, lamps, and light fixtures attached to a building or land qualify as manufacturing machinery or equipment. The taxpayer is a…

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The Georgia Department of Revenue issued a LR SUT 2017-16 addressing whether a Taxpayer is required to collect Georgia sales and use tax on certain repair transactions when they receive a resale certificate or an exemption certificate indirectly through a third-party.  The Taxpayer is a producer of truck bodies that are built and installed on…

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Georgia has issued guidance LR SUT-2017-11 addressing whether market research reports and services are subject to Georgia sales tax. Specifically, the Department opined on the taxability of basic reports, online services, and custom studies. The Taxpayer requesting guidance is a market research company for the construction of new homes. Taxpayer has no offices in Georgia…

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The Georgia Department of Revenue has issued a guidance addressing how Georgia sales tax is appropriately applied to charges for rooms, lodgings, or accommodations furnished to transients by hotels, inns, tourist camps, tourist cabins, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration. Any person (including owners…

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The Georgia Department of Revenue issued a letter ruling, providing guidance for the application of the State Hotel-Motel Fee (“Fee”).  A taxpayer was concerned with whether they were required to collect the Fee based on the local jurisdiction mandating that they were required to collect and remit an excise tax on any rooms furnished to…

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The Georgia Department of Revenue issued a policy bulletin clarifying the correct application of sales and use tax to charges for any room, lodging or accommodation in the state.  The bulletin specifically addresses how to appropriately apply tax to charges for rooms, lodging, or accommodations furnished to transients by hotels, inns, tourist camps, tourist cabins,…

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The Georgia Department of Revenue issued a guidance on remote sellers’ impending sales tax obligations beginning January 1, 2019.  Similar to several states, following the Supreme Court’s Wayfair ruling, Georgia has enacted economic nexus provisions applicable to certain remote sellers.  Effective January 1, 2019, certain remote sellers must either remit Georgia sales tax on their…

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