SALT Report 1518 – The Georgia General Assembly passed legislation that creates a sales and use tax exemption for the sale, use, consumption, or storage of materials, containers, labels, sacks, or bags used for packaging tangible personal property for shipment or sale.
To qualify for the exemption, all items must be used exclusively for packaging and cannot be purchased for reuse. Materials purchased at a retail establishment for consumer use are excluded from the exemption.
These exemptions will be effective July 1, 2012.
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