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Georgia: Sales Tax Exemptions For Aquariums, Zoos


 Will soon benefit from Georgia sales tax exemptions.

Update, 1.4.2016: The Georgia Department of Revenue has published a Policy Bulletin (SUT-2015-02) with guidance relating to the exemption described below.

Legislation creating a sales tax exemption for materials used in the renovation and expansion of certain Georgia aquariums and zoos takes effect July 1, 2015. Qualifying aquariums and zoos must pay sales and use tax all purchases of tangible personal property; they may then seek a refund of the tax paid on eligible items.

Aquariums

To qualify for the exemption, the aquarium must charge for admission and be owned or operated by a tax-exempt organization (as defined in the measure). The exemption will apply for the period July 1, 2015 to January 1, 2017, “or until the aggregate state sales and use tax refunded pursuant to this paragraph exceeds $750,000.00, whichever comes first.

Qualifying items:

  • Items that will remain at the aquarium facility after completion of construction.
  • All tangible personal property that becomes incorporated into the real property structures of the aquarium facility.

Zoos

The legislation also extends an existing sales tax exemption for “tangible personal property used for or in the renovation or expansion of a zoological institution.” To qualify, a zoo must be a nonprofit wildlife park, terrestrial institution, or facility accredited by the Association of Zoos and Aquariums. It must also charge for admissions.

The exemption “shall apply from July 1, 2016, until June 30, 2018, or until the aggregate state sales and use tax refunded pursuant to this paragraph exceeds $350,000.00, whichever occurs first.”

Qualifying items:

  • All tangible personal property that will remain at the zoological institution after completion of construction.
  • All tangible personal property that becomes incorporated into the real property structures of the zoological institution.

Additional details are available in the text of House Bill 428.

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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.