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 30, eligible aquariums seeking to claim or renew the exemption must submit electronically to the Department: (1) the total number of visitors admitted, (2) the average monthly number of full-time employees, and (3) the total amount of exempt purchases the aquarium made in the preceding calendar year.

If you have erroneously remitted taxes on qualifying construction and renovation materials and are a §501(c)(3) you may qualify for a tax refund. To apply for a tax refund with the Georgia Department of Revenue, Taxpayers should submit a ST-12 Claim for Refund form. A qualified tax attorney can assist with the execution of the application and potential questions or concerns that may arise in the process.

Jeanette Moffa is an attorney who concentrates on state and local taxes at Moffa, Sutton, & Donnini, P.A. She is also an adjunct professor and assistant editor to the American Bar Association’s The Sales and Use Tax Deskbook. For more information please call us at 888-966-8216.

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