Georgia SALT Alerts

State and Local Tax Insights

February 6, 2019 | Tax Credit Amendments | Sales & Use Tax Update

  • The Georgia Dept. of Revenue has adopted amendments to define business enterprises, applicable to tax credits earned beginning on or after 1/1/18. Among the changes: an expanded definition of warehousing and distribution to include businesses primarily engaged in scheduled freight air, deep sea freight and inland water freight transportation, as well as line-haul railroads, general freight and specialized freight trucking, mixed mode transit systems, pipeline transportation, and marine cargo handling; and those providing certain distribution consulting services.
  • The Georgia Dept. of Revenue has ruled that a business providing rooms and related amenities to independent seniors for a monthly service fee is a service provider and must pay state and local sales and use tax. The tax must be paid on the purchase of food and food ingredients that the taxpayer uses to provide meals that are a part of its long-term accommodations (GA Letter Ruling No. LR SUT-2018-03). The taxpayer must register as a dealer and remit tax on the overages, which are the sales prices of the meals that are outside the scope of the taxpayer’s services.

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