Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

Georgia State and Local Tax Alert – All-Terrain Vehicles Tax Exemptions and Revised Waste and Tire Disposal Surcharges

  • The definition of all-terrain vehicles has been amended. Effective 7/1/19, Georgia state law is revising the definition of “all-terrain vehicle” to qualify them for the state’s existing ad valorem tax exemption for vehicles that are held in inventory for resale. As revised, it’s added that an all-terrain vehicle must be 80 inches or less in width with a dry weight of 2,500 lbs. or less. In addition, it must be designed for or capable of cross-country travel on or immediately over land, water, snow, ice, marsh, swampland or other natural terrains.
  • Waste and tire disposal fees are being revised. Effective 6/30/19, Georgia state law sets the state’s solid waste disposal surcharge at 75¢ per ton through 6/30/20. Beginning 7/1/20, the surcharge will be reduced to 51¢ per ton through 6/30/22. The bill also sunsets the state’s $1 fee on the retail sale of tires on 6/30/20 and establishes a lower 38¢ fee per tire to be collected through 6/30/22.

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