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Georgia: Sales Tax Exemptions Effective July 2014

  • May 1, 2014 | Gail Cole

 Certain Georgia delivery charges are exempt from sales tax, effective July 1, 2014.

Like many governors at this time of year, Georgia Governor Nathan Deal (R) has been putting his pen to good use. The governor recently signed legislation extending or clarifying several sales and use tax exemptions, effective July 1, 2014.

Delivery charges

The enactment of House Bill 816 clarifies that delivery charges “shall not include postage charges for the delivery of direct mail when the postage charge is passed on dollar-for-dollar without being marked up to the purchaser of the direct mail and separately stated on an invoice or other similar billing document given to the purchaser.” Furthermore, any laws conflicting with this are repealed.

Maintaining or repairing aircraft

The enactment of House Bill 933 removes “the sunset for the exemption regarding the sale or use of certain property used in the maintenance or repair of certain aircraft.” That exemption was previously set to expire on June 30, 2015.

Civil rights museum

HB 933 also amends an exemption for “sales of tangible personal property to, or used in or for the new construction of, a civil rights museum” from July 1, 2009 through July 30, 2015.” Effective July 1, 2014, a civil rights museum is defined as having more than 40,000 square feet of space, rather than more than 70,000 square feet of space, as previously defined.

Machinery used in manufacturing

The enactment of House Bill 900 extends the exemption for machinery and other items used in manufacturing “so as to include consumable supplies in the exemption.” The new law also ensures that all “laws and parts of laws in conflict with the Act are repealed.” It takes effect July 1, 2014.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.