Sales & Use Tax Policy Bulletins
SUT 2025-01- Sales and Use Tax Exemptions for School Construction, Effective April 1, 2025
SUT
2023-03
- Sales and Use Tax Exemption for Qualifying Zoological Institutions, Effective July 1, 2023
SUT
2023-02
- Sales and Use Tax Exemption for Qualifying Aquariums, Effective July 1, 2023
SUT
2023-01
- City of Atlanta Gulch Enterprise Zone Redevelopment Project
SUT
2022-01
- College Park, East Point, and Hapeville MOSTs
SUT
2021-03
- Reporting Requirements for High-Technology Companies Claiming Computer Equipment Exemption
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
2020-02
- Fundraising Activities Conducted by Organizations Exempt from Federal Income Tax Under Internal Revenue Code §501(c)(3)
SUT
2020-01
- Marketplace Facilitators
SUT
2019-02
- Remote Sellers - Sales and Use Tax Obligations
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
2017-05
- Exemptions for the Renovation or Expansion of a Qualifying Aquarium or Zoological Institution
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
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
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