Georgia – Exemptions Related To Manufacturing, Machinery and Equipment, Industrial Materials and Packaging Supplies (Effective March 2, 2014)

SALT Report 3285 – The Georgia Department of Revenue recently enacted a new regulation addressing the exemptions related to manufacturing, machinery and equipment, industrial materials and packaging supplies.  This exemption states, “Any person making a sale or lease of machinery or equipment (including components and repair or replacement parts) that is necessary and integral to the manufacture of tangible personal property, packaging supplies, or industrial materials must collect sales tax unless such person takes a direct pay permit from the purchaser or lessee or, in good faith, accepts from the purchaser or lessee a properly completed Form ST-5M Certificate of Exemption.”

 

For Further Information:             

560-12-2-62 Manufacturing Machinery and Equipment Industrial Materials and Packaging Supplies