Submit a Theater Construction Sales and Use Tax Exemption

The theater construction sales and use tax exemption is administered by refund only. A taxpayer seeking a refund must file electronically through the Georgia Tax Center (GTC) using the taxpayer’s sales and use tax account.

1. Log into GTC.
2. Click on the Sales & Use Tax hyperlink.
3. Under I Want To, click See more links for my account.
4. Click Request Refund.
5. Enter the Refund Information. Under Claim Reason, select Construction Materials for Theater. Click Next.
6. If you chose to receive the refund via direct deposit, provide your bank information. Click Next.
7. Click Add Attachment to add any required documents to support your claim. Click Next.
8. Review the Refund Request Summary. Click Submit. If you need to make changes, click Previous.
9. Please re-enter your password to confirm your request.
10. Write down the confirmation number or click Print Confirmation.