Georgia – New Sales Tax Rates Announced

SALT Report 3527 – The State of Georgia has announced new sales tax rates to be effective January 1, 2015. Brooks County – 6% Chattahoochee County – 7% Clinch County – 6% Muscogee County – 7% Seminole County – 6% Continue reading Georgia – New Sales Tax Rates Announced

Georgia – Letter Ruling Provides Guidance On The Taxability Of Cloud Computing

SALT Report 3478 – A Georgia taxpayer, who is a technology service provider,  requested a ruling to address the taxability of it’s cloud-based system and services.  Customers did not receive any tangible personal property as part of the service and Continue reading Georgia – Letter Ruling Provides Guidance On The Taxability Of Cloud Computing

Georgia – Sales Tax Holiday On Energy And Water Efficient Products

SALT Report 3473 – A sales tax holiday will be held from October 3, 2014 to October 5, 2014 in which qualifying products costing $1,500 or less used for energy and water efficiency will be exempt from sales tax.  The exemption Continue reading Georgia – Sales Tax Holiday On Energy And Water Efficient Products

Georgia – Expiration Of The Federal Moratorium On The Taxation Of Internet Access Charges

SALT Report 3465 – The Internet Tax Freedom Act (ITFA) which imposes a moratorium on the taxation of charges for internet access, is set to expire on November 1, 2014.  Currently  the state of Georgia does not have a law Continue reading Georgia – Expiration Of The Federal Moratorium On The Taxation Of Internet Access Charges

Georgia – Comments Regarding Proposed Amendments To Sales And Use Tax Manufacturing Rule Due

SALT Report 3444 – The Georgia Department of Revenue has proposed to amend Rule 560-12-2-.62 “Manufacturing Machinery and Equipment, Industrial Materials, and Packaging Supplies.”    The proposed amendment would modify the definition of “consumable supplies” and remove examples listed as “machinery Continue reading Georgia – Comments Regarding Proposed Amendments To Sales And Use Tax Manufacturing Rule Due

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 Continue reading Georgia – New Sales Tax Rule for Restaurants Proposed

Georgia —Updated Sales And Use Tax Forms

SALT Report 3373 –The Georgia Department of Revenue has posted the following revised sales and use tax exemption form to its website. ST-5M Georgia Manufacturer’s Exemption Certificate The form has been updated with technical changes effective 05/2014. For Further Information: Continue reading Georgia —Updated Sales And Use Tax Forms

Georgia – Sales Tax Holidays Announced For 2014 and 2015

SALT Report 3346 – The Georgia Department of Revenue announced sales and use tax holidays as follows: August 1, 2014 to August 2, 2014 October 3, 2014 to October 5, 2014 July 31, 2015 to August 1, 2015 October 2, Continue reading Georgia – Sales Tax Holidays Announced For 2014 and 2015

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 Continue reading Georgia – Proposed Regulation on Freight, Delivery and Transportation