Policy Bulletins

Prepaid Local Tax

Certain local sales and use taxes, collectively known as "prepaid local tax," must be remitted by duly licensed distributors on all sales of motor fuel for highway use to any purchaser not duly licensed as a Georgia distributor of that fuel type. Prepaid local tax is based on the average retail sales prices of motor fuel, which change every year on January 1 and July 1. The average retail sales prices of motor fuel are published in the "Prepaid Local Tax on Motor Fuel Sales" sales tax bulletin on the Motor Fuel Policy Bulletins webpage.

Fees & Excise Taxes

FET-2017-01 Duty to Charge the State Hotel-Motel Fee

FET-2018-01 Non-prepaid 911 Charge and Prepaid Wireless 911 Charge

Sales & Use Tax

SUT-2018-08 Sales and Use Tax Exemption for Admissions to Super Bowl LIII and Related Events

SUT-2018-07 2018 Georgia House Bill 61-Remote Sellers

SUT-2018-06 Ware County TSPLOSTs

SUT-2018-05 Sales and Use Tax Exemption for the Construction of Qualifying Automobile Museums

SUT-2018-04 Sales and Use Tax Exemption for Qualifying Aquariums, Effective July 1, 2018

SUT-2018-03 Notice Regarding Certain Local Sales and Use Taxes on Jet Fuel Sales

SUT-2018-02 Charges for Rooms, Lodgings, or Accommodations Furnished to Transients

SUT-2018-01 New DeKalb County Taxes

SUT-2017-08 Charges for Participation in Certain Games and Amusement Activities

SUT-2017-07 Exemption for Admission To Certain Performances and Exhibitions

SUT-2017-06 Exemption for Qualifying Theaters

SUT-2017-05 Exemptions for the Renovation or Expansion of a Qualifying Aquarium or Zoological Institution

SUT-2017-04 Exemption for Qualified Job Training Organizations

SUT-2017-03 Exemption for Nonprofit Volunteer Health Clinics and Nonprofit Health Centers, revised May 23, 2018

SUT-2017-02 Exemption for Qualified Food Banks

SUT-2017-01 New Atlanta and Fulton County Sales Taxes

SUT-2016-02 Interest Rate and Refund Procedures under House Bill 960

SUT-2016-01 Agriculture Sales and Use Tax Exemption, revised August 21, 2018

SUT-2015-01 Sales and Use Tax Exemption for the Construction of Buildings at a Private College

SUT-2014-01 Expiration of the Federal Moratorium on the Taxation of the Internet Access Charges

SUT-2014-02 Foreign Diplomat Tax Exemption Privileges, revised May 18, 2018

SUT 2014-03-26 Zoological Institution Exemption (Exemption expired June 30, 2015)

SUT 2013-03-28 Fundraising Activities Conducted by Nonprofit Entities

SUT 2012-12-10 Special District Transportation Sales and Use Tax

SUT 2011-12-12 Application of Sales Tax to Watercraft and Trailers Sold by a Georgia Dealer

SUT 2010-10-13 Conformity to Certain Provisions of the Streamlined Sales Tax Agreement

SUT 2009-09-25 Application of Georgia Sales and Use Tax to the Providing of Portable Toilets and Associated Services

SUT 2006-12-05 Mobile, Manufactured, and Modular Homes

SUT 2006-02-06 Sales Tax Exemption for Sale of Bibles, Korans, Testaments, Religious Papers, Similar Items Rescinded

SUT 1995-12-07 Third-Party Drop Shipment Transactions