Georgia – Extended Comment Period for Amendments to Sales and Use Tax Regulations

SALT Report 3084 – The Georgia Department of Revenue announced that they are extending the public comment period regarding proposed amendments and revocations to several sales and use tax regulations.  The Department must receive all interested party comments no later than 11 a.m. on Thursday, October 17, 2013.

Proposed Amendments

Regulation §560-12-2-.03 – Agriculture

Proposed Revocations

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

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

For Further Information

Georgia Department of Revenue – Notice SUT 2013-005 revised October 7, 2013