Sales & Use Tax Policy Bulletins

A Policy Bulletin provides guidance to the public and to the Department. It is a written statement issued to apply principles of law to a specific set of facts or a general category of taxpayers, superseding all conflicting documents and oral directives previously issued by the Department. A Policy Bulletin does not have the force or effect of law and is not binding on the public. It is, however, the Department's position and is binding on agency personnel until superseded or modified by a change in statute, regulation, court decision, or subsequent Policy Bulletin.

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

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

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 July 24, 2015

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SUT 2006-02-06 Sales Tax Exemption for Sale of Bibles, Korans, Testaments, Religious Papers, Similar Items Rescinded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

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