Sales & Use Tax Policy Bulletins

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 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 2017-05 - 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