Georgia – Proposal to Amend and Revoke Agricultural Regulation

SALT Report 1909 – The Georgia Department of Revenue released a list of sales and use tax regulations regarding agriculture that they propose to amend or revoke.

The Department proposes to amend sales and use tax Regulation §560-12-2-.03 Agriculture to conform to the changes enacted by HB 386 which take effect on January 1, 2013.

The Department also proposes to revoke the following sales and use tax regulations related to agriculture:

Regulation §560-12-2-.52 Ice,

Regulation §560-12-2-.61 Machinery, Farm,

Regulation §560-12-2-.80 Seeds and Seedlings,

Regulation §560-12-2-.89 Farm Machinery,

Regulation §560-12-2-.91 Feed – Livestock, Poultry, Fish, Etc.,

Regulation §560-12-2-.93 Machinery and Equipment Used on the Farm in Certain Agricultural Operations,

Regulation §560-12-2-.95 Machinery and Equipment Used in the Hatching and Breeding of Poultry and Livestock,

Regulation §560-12-2-.101 Growing and Harvesting Timber,

Regulation §560-12-3-.35 Application for Refund of Sales Tax Paid on Farm Machinery, and

Regulation §560-12-3-.52 Certificate of Exemption Required from a Purchaser of Rubber Tired Tractors and Certain Attachments Thereto for Use in Raising Farm Crops for Sale, or Machinery and Equipment Used on the Farm in the Production of Poultry and Eggs for Sale or Production, Processing and Storage of Fluid Milk for Sale, or Production of Livestock for Sale, or Timber Equipment and Related Attachments, or Seed, Fertilizer, Feed, Packaging, Etc. and Heating Fuel for Poultry

The Department requests that any comments from interested parties on the proposed amendments and revocations be received byThursday, December 20, 2012.

For Further Information:

Georgia Department of Revenue – Notice SUT 2012-011