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. Refer to Calculating Tax on Motor Fuel for the current average retail sales prices of motor fuel.
Fees & Excise Taxes
Transportation Services Tax Bulletin - Annual Rates
FET-2021-01 Changes to the State Hotel-Motel Fee – Effective July 1, 2021
FET-2020-01 Transportation Services Tax, revised September 23, 2020
FET-2018-01 Non-prepaid 911 Charge and Prepaid Wireless 911 Charge
FET-2017-01 Duty to Charge the State Hotel-Motel Fee
Sales & Use Tax
SUT 2022-01 College Park, East Point, and Hapeville MOSTs
SUT-2021-02 Reporting Requirements for Sales and Uses of Fuels Used by Common or Contract Carriers Exclusively for Locomotive Operation, revised July 30, 2021
SUT-2017-07 Exemption for Admission To Certain Performances and Exhibitions, revised August 22, 2022
SUT-2021-01 Exemption for Nonresident Purchases of Mechanically Propelled Watercraft
SUT-2017-02 Exemption for Qualified Food Banks, revised August 11, 2020
SUT-2017-03 Exemptions for Nonprofit Volunteer Health Clinics and Nonprofit Health Centers, revised August 11, 2020
SUT-2017-04 Exemption for Qualified Job Training Organizations, revised August 5, 2020
SUT-2020-01 Marketplace Facilitators
SUT-2019-02 Remote Sellers - Sales and Use Tax Obligations
SUT-2019-01 High-Technology Data Center Equipment Exemption
SUT-2018-08 Sales and Use Tax Exemption for Admissions to Super Bowl LIII and Related Events
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-2018-02 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-2017-06 Exemption for Qualifying Theaters
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 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 2006-12-05 Mobile, Manufactured, and Modular Homes
SUT 1995-12-07 Third-Party Drop Shipment Transactions
Superseded
SUT 2019-01 High-Technology Data Center Equipment Exemption, superseded by Rule 560-12-2-.117 High-Technology Data Center Equipment
SUT 2013-03-28 Fundraising Activities Conducted by Nonprofit Entities, superseded by Policy Bulletin SUT-2020-02
SUT-2018-07 2018 Georgia House Bill 61-Remote Sellers, superseded by Policy Bulletin SUT-2019-02
SUT-2018-03 Notice Regarding Certain Local Sales and Use Taxes on Jet Fuel Sales, superseded by O.C.G.A. § 48-8-3.5
SUT 2012-12-10 Special District Transportation Sales and Use Tax