Department of Revenue Automatically Extending 2019 Filing Deadline
The Georgia Department of Revenue is automatically extending the 2019 income tax filing and payment deadline to July 15, 2020. Vehicle registrations that expire between March 16, 2020 and May 14, 2020 are being extended through May 15, 2020.
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
Sales & Use Tax
SUT-2017-02 Exemption for Qualified Food Banks, revised March 1, 2019
SUT-2017-04 Exemption for Qualified Job Training Organizations, revised March 1, 2019
SUT-2016-01 Agriculture Sales and Use Tax Exemption, revised August 21, 2018
SUT-2014-02 Foreign Diplomat Tax Exemption Privileges, revised May 18, 2018
SUT-2018-07 2018 Georgia House Bill 61-Remote Sellers, superseded by Policy Bulletin SUT-2019-02
SUT-2018-03 Notice Regarding Certain Local Sales and Use Taxes on Jet Fuel Sales, superseded by O.C.G.A. § 48-8-3.5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