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New sales tax refund policy in Georgia


 Georgia has a new policy for sales and use tax refund requests.

Beginning July 1, 2016, many taxpayers are required to electronically file refund claims for Georgia sales and use tax, withholding tax, or motor fuel distributor tax. The new requirement applies to taxpayers required to file electronic returns under O.C.G.A. § 48-2-32. For these taxpayers, paper refund claims will be rejected beginning October 1, 2016.

Local sales and use tax

The new refund policy also requires claims to separately state the local sales and use tax portion of the refund sought. According to the Georgia Department of Revenue, “all claims for refunds of local sales and use tax filed on or after July 1, 2016 without the local tax break down” will be rejected.

Taxpayers who are not required to file electronically under O.C.G.A. § 48-2-32 may file refund claims on the revised Form ST-12. Additional information about the new policy is available on the department’s Policy Bulletin SUT-2016-02.

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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.