• Sales of tickets for admission to fine arts performances conducted in a venue that’s owned and operated by a tax-exempt Georgia organization were exempt from sales and use tax under the fine arts performance exemption in GA law. The performances were qualifying “fine arts” performances as either theater or dramatic arts and the venue qualified as an organization with a primary mission to advance the arts in GA and to provide arts, educational, and culturally significant programming and exhibits for the benefit of GA citizens. (GA Letter Ruling SUT-2018-04)
• A restaurant’s purchase of equipment and furniture wasn’t exempt from Georgia sales and use tax. Tangible personal property used or consumed by a restaurant isn’t purchased for resale and, consequently, is subject to sales and use tax. GA law provides a sales and use tax exemption for manufacturers making qualifying purchases. But the taxpayer, as a restaurant, can’t claim the benefits of the manufacturing exemption. Therefore, the taxpayer must pay tax on all purchases of the subject equipment and furniture. (GA Letter Ruling LR SUT-2018-06)

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