Georgia – Revised Exemption List

SALT Report 1911 – The Georgia Department of Revenue updated its list of sales and use tax exemptions available under Georgia law. The updated list also details the documentation requirements for each exemption.

Recently Enacted Exemptions

1)  The sale or use of jet fuel to or by a qualifying airline at a qualifying airport shall be exempt from 1% of the 4% state sales and use tax.  A qualifying airline at a qualifying airport shall also be exempt from1% Special Purpose Local Option Sales Tax. Effective July 1, 2012.

Form Required:  Commercial Airline

2)  Sales to an organization defined by the Internal Revenue Service as an instrumentality of the state relating to the holding of an annual meeting in Georgia. Effective July 1, 2012 through December 31, 2013.

Forms Required:  ST-5 and ST-5M

3)  Sales of energy to a Competitive Project of Regional Significance that is necessary and integral to manufacturing. This exemption is not subject to any phase in period. Effective April 19, 2012.

Form Required :  Letter Of Authorization

Exemptions for 2013

1) Sales to and use by a qualified agriculture producer of agricultural production inputs, energy used in agriculture, and agricultural machinery and equipment shall be exempt from sales and use taxation.  A taxpayer that meets the statutory criteria for designation as a “qualified agriculture producer” may apply to the Commissioner of Agriculture to request an agricultural sales and use tax exemption certificate that contains an exemption number. Effective January 1, 2013.

Form Required: Certificate of Exemption Issued by the Commissioner of Agriculture

2) The sale, use, or storage of machinery or equipment, industrial materials, and packaging supplies used in manufacturing, which is necessary and integral to the manufacture of tangible personal property and the sale, use, storage, or consumption of industrial materials or packaging supplies shall be exempt from all sales and use taxation. This exemption includes components and repair or replacement parts. Effective January 1, 2013.

Form Required:  ST-5M

3) The sale, use, storage, or consumption of energy necessary and integral to the manufacture of tangible personal property at a manufacturing plant in this state. This energy exemption will be phased in over a four-year period (2013 through 2016). Effective January 1, 2013.

Form Required: ST-5M

4) The sale or purchase of any motor vehicle titled in this state, pursuant to Code Section 48-5C-1. This exemption shall not apply to leases or rentals of motor vehicles or to those sales and use taxes collected pursuant to subsection (d) of Code Section 48-8-241. Effective on or after March 1, 2013.

Form Required: None

For Further Information:

Georgia Department of Revenue – Georgia Sales and Use Tax Exemptions