State and local tax news brought to you by Zaldivar and Associates
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
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
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
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
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
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
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
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
SALT Report 3314 – Georgia has released a chart with the local sales tax rates by county code effective April 1, 2014. No fooling. For Further Information: Georgia New Rate Chart as of 4/1/14
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