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Georgia Tax Changes: Many Begin in July

author photo of Lauren Stinson

July 1 is traditionally the date when many of Georgia’s new sales tax rates take effect. Here’s a look at some of those tax changes and how your business may be affected.

1) Prepaid Motor Fuel Taxes: Now it may be easier to calculate the prepaid local sales tax on motor fuels, as well as the International Fuel Tax Agreement (IFTA) on motor fuels. A new rule from the Georgia DOR requires the Commissioner to calculate and publish the local prepaid tax rates twice a year– 30 days prior to January 1 and July 1. The IFTA rates will be published quarterly. You can find the rates on the GA DOR’s website.

2) New Hotel Fee Regulations: Travel expenses in Georgia just increased. Beginning July 1, 2015, innkeepers must charge a $5 per day hotel fee to customers who do not qualify as “extended stay renters.” The GA DOR announced an emergency regulation that details the sales tax exemptions available from this new hotel fee.

3) New Taxes for Brewery/Distilleries: Cheers? The GA DOR has successfully amended two GA regulations that impact the state’s malt liquor and distilled spirits facilities. Now these businesses must pay excise and use taxes on several services and products.

4) Food Donations for Natural Disasters: Georgia businesses donating food following a natural disaster or for hunger relief can once again claim sales tax exemptions. Legislation re-enacting these exemptions went into effect July 1, 2015. (H.B. 426)

5) Updated List of Exemptions: The GA DOR has updated its list of sales and use tax exemptions available in the state. Obtain the revised publication from the GA DOR website.

For more information about these new sales tax regulations, as well as other sales tax law changes, visit the Georgia Department of Revenue website.

What new exemptions or sales tax law changes do you want to see in the future? Submit your comments/questions below.

About the Author: Lauren Stinson,CMI, is Principal and National Leader - Sales & Use Tax at Cherry Bekaert LLP; a national CPA and consulting firm ranked as one of the top 25 in the country. Previously, Lauren was Owner and President of Windward Tax, a sales and use tax consulting firm. She has more than 25 years experience working with manufacturers on sales and use tax issues. Lauren is pleased to share her expertise with SalesTaxSupport readers as the Manufacturing contributor in SalesTaxSupport’s Industry blog, as well as the Georgia Sales Tax contributor in the States blog.

Comments or questions may be submitted by using the on-page "Comment" feature, subject to disclaimer at bottom of page. More specific questions or requests may be sent to Lauren directly using the orange "REQUEST" link on Lauren's Firm Profile page.

Other recent “Georgia (GA)” posts by Lauren Stinson, CMI:

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