SALT Report 2710 – The Georgia Department of Revenue issued a notice regarding the State’s proposed plan to amend Rule 560-12-2-.03 – Agriculture and to repeal the following Rules:
560-12-2-.52 – Ice
560-12-2-.61 – Machinery, Farm
560-12-2-.80 – Seeds and Seedlings
560-12-2-.89 – Farm Machinery
560-12-2-.91 – Feed (Livestock, Poultry, Fish, Etc.)
560-12-2-.93 – Machinery and Equipment Used on the Farm in Certain Agricultural Operations
560-12-2-.95 – Machinery and Equipment Used in The Hatching and Breeding of Poultry and Livestock
560-12-2-.101 – Growing and Harvesting Timber
560-12-3-.35 – Application for Refund of Sales Tax Paid on Farm Machinery
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 Public comment period regarding the proposed amendments ends on August 15, 2013.
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