Georgia – Proposed Regulation on Freight, Delivery and Transportation

SALT Report 3313 – On January 31, 2014, the Georgia DOR considered the amendments to Rule 560-12-2-.45 “Freight, Delivery and Transportation” to clarify the application of sales tax to these charges.  Basically, shipping charges are taxable when sold with a taxable product whether optional or separately stated.

The proposed rule also expands into detailed examples of when sales and use tax does and does not apply.

For Further Information:

Proposed Rule Notice SUT 2013-007 Freight Delivery and Transportation