Sales & Use Tax Policy Bulletins
SUT 2025-02 - Federal Government End to the Production of the Penny
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