Georgia SALT Alerts

State and Local Tax Insights

February 13, 2019 | Clarification of Manufacturing Tax Exemption | Sales Tax Refund

  • A private letter ruling from the Georgia Dept. of Revenue found a copy shop wasn’t a reseller or manufacturer so it couldn’t purchase or lease equipment tax-free. Its equipment was made available to customers for self-service copying and printing. The shop didn’t transfer possession or control of the equipment in exchange for consideration, so the retail copy shop wasn’t reselling it. There was no resale, so the resale exemption didn’t apply. Further, the copy shop didn’t qualify for the manufacturing exemption because it wasn’t a manufacturer. (LR SUT-2018-05)
  • The Georgia Court of Appeals affirmed a trial court’s dismissal for lack of standing of a refund action brought by several Internet service providers (ISPs). The ISPs sought a refund of sales taxes they charged customers and contended were erroneously paid. GA provides dealers with standing to seek such refunds after 5/5/09, so the appellants lacked standing to seek a refund for taxes collected prior to that date. However, the court of appeals reversed the trial court’s dismissal of the refund action for taxes collected after 5/5/09. (Dkt. No. A16A2003)

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