Georgia Sales Tax

Georgia has enacted legislation that amends provisions concerning municipal water and sewer projects and costs taxes.  The amendments become effective on July 1, 2018.  Specifically, a municipality cannot hold proceedings to re-impose the tax more than six times.  Additionally, the tax cannot be re-imposed after being renewed six times.   This is a stark contrast from…

Georgia has issued a guidance addressing whether a Taxpayer is selling tangible personal property or performing under a real property contract. In addition, the guidance also addresses whether the Taxpayer must collect sales tax on sales for resale. The Taxpayer at issue in the guidance sells custom storage products for both new and preexisting homes.…

Georgia has enacted a temporary and refundable exemption applying to the purchases of construction materials by qualifying museums. The exemption starts on July 1, 2018 and sunsets on December 31, 2020. This exemption applies to both state and local sales and use taxes. This exemption is refundable and has a cap on state and local…

The Georgia Department of Revenue has issued a ruling addressing whether software-based online training products to serve as communications tools for organizations are taxable. The Taxpayer addressed in the guidance sells licenses to its online educational courses and online course hosting services on its learning management system. Purchases include a course license or hosting as…

The Georgia Department of Revenue issued a guidance addressing whether a Taxpayer is required to collect sales tax on adjustable beds or mattresses  when sold to a customer with a prescription from a licensed practitioner. The Taxpayer requesting the advisement is in the business of selling mattresses and specialty bedding. Some of Taxpayer’s sales include…

Georgia has amended its existing state and local sales and use tax exemption to include purchases of construction and renovation materials by aquariums that are a qualifying §501(c)(3). The exemption is valid until January 1, 2022, or up to a total state sales and use tax refund amount of $4.5 million. Every year by June…

Auto dealers are prime targets for tax audits by the Georgia Department of Revenue. The industry faces many technical tax rules specific to Georgia that are difficult to properly execute on every transaction made by a busy business. With high dollar amount sales at issue, assessments can unfortunately be devastating to businesses. This article serves…

Georgia has enacted a temporary sales and use tax exemption for high-technology data centers applying to transactions from July 1, 2018, until December 31, 2028. The bill for the exemption is found in House Bill 696. The exemption applies to the sales and leases of high-technology data center equipment that will be incorporated or used…