Georgia – New Sales Tax Rule for Restaurants Proposed

SALT Report 3429 – The Georgia Department of Revenue will consider the adoption of Rule 560-12-2-.115 “Restaurants” at 10:00 AM on August 28, 2014.  The Department must receive all comments regarding the adoption of the rule from interested parties no later than 10:00 AM on August 26, 2014.

The rule sets forth the tax treatment of sales and purchases made by establishments that sell prepared food and reflects a policy change in the Department’s taxation of certain single-use items.

For Further Information:

560-12-2-.115 Restaurants