Georgia – Containers and Packaging Materials (Effective March 2, 2014)

SALT Report 3284 – The Georgia Department of Revenue recently enacted a new regulation addressing the exemptions related to containers and packaging materials when used for packaging tangible personal property for resale.  This rule does not address exemptions for manufacturing or agriculture.  This exemption “applies only to containers and packaging materials used in a trade or business.  A purchaser must present a properly completed certificate of exemption in order to qualify for the exemption.”


For Further Information:             

Chapter 560-12-2.-25 Containers and Packaging Materials