Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

Georgia State and Local Tax Alert – Tax Exemption for Nonprofit Volunteer Health Clinics and Centers and Decreased State and Local Title Ad Valorem Tax

  • The Georgia Department of Revenue has announced that, with the extension of the sales and use tax exemption for nonprofit volunteer health clinics and nonprofit health centers to June 30, 2024, taxpayers holding a 2019 letter of authorization (LOA) for a nonprofit health clinic or center will automatically receive a revised LOA with April 1, 2019, through June 30, 2020, effective dates. Prior to the extension of the exemption’s sunset date, the 2019 LOAs were valid only from April 1, 2019, through June 30, 2019.
  • Georgia state law decreases the rate of the combined state and local title ad valorem tax (TAVT) from 7% to 6.6% of the fair market value (FMV) of a motor vehicle starting January 1, 2020, and extending through June 30, 2023. The bill also provides that 1963 through 1989 model year vehicles are subject to a TAVT of 0.5% state and 0.5% local tax. The bill also revises the TAVT’s definition of FMV of a motor vehicle.

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