Georgia – Proposed Amendments to Tax Rules

SALT Report 2978 – The Georgia Department of Revenue announced that they propose to amend or repeal the following sales and use tax rules:

Amended Rule

Rule 560-12-2-.03 – Agriculture

Repealed Rules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 changes will end on October 14, 2013.

For Further Information

Georgia Department of Revenue – Notice SUT 2013-005

Rules and Regulations of the State of Georgia