Georgia Taxability Matrix: Tax Administration Practices

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Publish Date: August 18, 2021 at 1:33:23 PM

Effective Date: August 01, 2021
Completed by: Amy Oneacre
E-mail Address: amy.oneacre@dor.ga.gov
Phone number: 404-417-6628
Date Revised: August 01, 2021

Changes were made to the following areas of this document (indicated by a "✓"):
  ✓   Taxability Treatment         Definition Treatment   ✓   Statute/Rule Cite Reference
  ✓   Comments   ✓   Date Revised

Reference Number of changed items (may include a brief description of the change):
N/A

Each Tax Administration Practice is in the Library of Tax Administration Practices in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through May 20, 2021. See Appendix E of the SSUTA for additional explanations and examples related to the Tax Administration Practices".


"Tax Administration Practices" indicates which administrative practices the state follows and provides an explanation of the state's practice if it does not follow a listed practice.


To the extent possible under each state's laws, sellers and CSPs are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to the tax administration practices.


To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Tax Administration Practice" is submitted to the governing board, provided the seller or CSP relied on the prior version of the Taxability Matrix.


As of June 2021 the Taxability Matrix was separated into two documents: Taxability Matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2).

Tax Administration Practices

 

 

Disclosed Practice 1 - Tax Administration Practices on Vouchers from Appendix E of the SSUTA

Does Your State Follow this Practice?

If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment.  Add Additional Comments if Desired.

Reference Number
Disclosed Practice 1 - Vouchers

Statute/Rule Cite

Comment

Voucher Definition
As used herein, a voucher is an instrument that is:

a. issued to a purchaser for an amount that is less than the face value and both the face value and amount paid by the purchaser are noted on the voucher;

b. redeemable for personal property or services in a single visit only at the seller's business;

c. redeemable either for a specific product or for a certain dollar amount towards the purchase price of any product sold by the seller;

d. issued, marketed, or distributed by a third party pursuant to a specific agreement with the seller, and the seller determines the price at which the voucher is to be issued and allows redemption of the specific voucher for personal property or services ("third party agreement");

e. not a digital code as defined by the Agreement or its Rules;

f. not a ticket for an admission to a specific performance or event on a specific date and time;

g. not a gift card or gift certificate nor is it convertible, in whole or in part, to gift cards, gift certificates or cash;

h. not usable in combination with other promotions or coupons offered by the seller; and

i. not a prepaid calling service or a prepaid wireless calling service.

Vouchers may be provided to purchasers in the form of an electronic instrument that is scanned by the seller from the purchaser's electronic device.
 
X
Reference Number
Disclosed Practice 1 - Vouchers

Yes

No

Statute/Rule Cite

Comment

Vouchers 1.1
The member state administers the difference between the value of a voucher allowed by the seller and the amount the purchaser paid for the voucher as a discount that is not included in the sales price (i.e., same treatment as a seller's in-store coupon), provided the seller is not reimbursed by a third party, in money or otherwise, for some or all of that difference.
 
X
O.C.G.A. § 48-8-2(34)
Georgia currently imposes tax on the "sales price," of property or services purchased with a voucher, and does not tax the sale of intangibles, such as gift certificates and vouchers. Georgia is performing a detailed review of the tax issues related to transactions involving the sale and use of vouchers and will issue a rule and reevaluate the determinations in this matrix after careful consideration of stakeholder concerns.
Vouchers 1.2
The member state provides that when the discount on a voucher will be fully reimbursed by a third party the seller is to use the face value of the voucher (i.e., same as the treatment of a manufacturer's coupon) and not the price paid by the purchaser as the measure (sales price) that is subject to tax.
 
X
O.C.G.A. § 48-8-2(34)
Georgia currently imposes tax on the "sales price," of property or services purchased with a voucher, and does not tax the sale of intangibles, such as gift certificates and vouchers. Georgia is performing a detailed review of the tax issues related to transactions involving the sale and use of vouchers and will issue a rule and reevaluate the determinations in this matrix after careful consideration of stakeholder concerns.
Vouchers 1.3
The member state provides that costs and expenses of the seller are not deductible from the sales price and are included in the measure (sales price) that is subject to tax. Further, reductions in the amount of consideration received by the seller from the third party that issued, marketed, or distributed the vouchers, such as advertising or marketing expenses, are costs or expenses of the seller.
 
X
O.C.G.A. § 48-8-2(34)
Georgia currently imposes tax on the "sales price," of property or services purchased with a voucher, and does not tax the sale of intangibles, such as gift certificates and vouchers. Georgia is performing a detailed review of the tax issues related to transactions involving the sale and use of vouchers and will issue a rule and reevaluate the determinations in this matrix after careful consideration of stakeholder concerns.

Disclosed Practice 2 - Tax Administration Practices on Credits from Appendix E of the SSUTA

Does Your State Follow this Practice?

For Sections With Only No Responses, Describe Your state's Tax Treatment. Add Additional Comments if Desired.

Reference Number
Disclosed Practice 2 - Credits

Yes

No

Statute/Rule Cite

Comment

Definition
"Tax Paid"
means the tax that was (1) paid and (2) previously due from either the seller or the purchaser when the sale of that product is taxable in that state and it was properly sourced based on that state's sourcing rules. "Tax paid" includes tax that was (1) paid and (2) previously due from the purchaser (or seller, if applicable) because the purchaser moved the product to a different jurisdiction. "Tax paid" does not include the portion of tax paid that is currently eligible for a credit or refund or tax paid that is eligible for refund under a tax-incentive program or agreement.
X
 
O.C.G.A. §§ 48-8-30, 48-8-42; 48-8-90; 48-8-105; 48-8-116; 48-8-207; 48-8-252

L. 1965 § 25

Rules 560-12-1-.14; 560-12-1-.32; 560-12-2-.54; 560-12-4-.07; 560-12-5-.07; 560-12-6-.07; 560-12-7-.07

Hawes v. National Service Industries, 175 SE2d 34 (1970)
Reference Number
2.1 Credit Against Use Tax

Yes

No

Statute/Rule Cite

Comment

Credits 2.1
The State imposing tax on the purchaser provides credit for "sales or use taxes paid" on a product against the state's use tax.
X
 
O.C.G.A. §§ 48-8-30; 48-8-42
Reference Number
2.2 Credit Against Sales Tax

Yes

No

Statute/Rule Cite

Comment

Credits 2.2
The State imposing tax provides credit for the "sales or use taxes paid" on a product against the state's sales tax.
X
 
O.C.G.A. §§ 48-8-30; 48-8-42
Reference Number
2.3 Reciprocity

Yes

No

Statute/Rule Cite

Comment

Credits 2.3.a
The credit the State provides in 2.1 and 2.2 applies regardless of whether another state provides a reciprocal credit.
 
X
O.C.G.A. § 48-8-42(b)
Credit is allowed if the other state allows like credit for taxes paid in this state
Credits 2.3.b.
The credit the State provides in 2.1 and 2.2 only applies when the other state where the tax was paid provides a reciprocal credit.
X
 
O.C.G.A. § 48-8-42(b)
Credit is allowed if the other state allows like credit for taxes paid in this state
Reference Number
2.4 State and Local Sales and Use "Tax Paid"

Yes

No

Statute/Rule Cite

Comment

Credits 2.4.a.

The credit provided for in 2.1 and 2.2 is for the combined amount of state and local "tax paid" to another state or local jurisdiction against both the state and local taxes due to the State.
 
X
O.C.G.A. 48-8-42
Rule 560-12-1-.32
Credit is allowed only for like taxes previously due and paid in another state.
Credits 2.4.b.
The credit provided for in 2.1 and 2.2 is for only the state "tax paid" to another state against the taxes due to the State (i.e., no credit for local tax against state tax). If the State has local sales or use taxes, it only provides credit for state tax against state tax and local tax against local tax.
X
 
O.C.G.A. 48-8-42
Rule 560-12-1-.32
Credit is allowed only for like taxes previously due and paid in another state.
Reference Number
2.5 Credit for "Similar Tax" Paid to Another Jurisdiction

Yes

No

Statute/Rule Cite

Comment

Credits 2.5
The credit provided for in 2.1 and 2.2 includes "similar taxes" that were (1) paid and (2) previously due to another state or local jurisdiction against the sales or use taxes due. If applicable, list below all known similar or like taxes the State provides credit for even if such tax does not meet the definition of a "similar tax."
 
X
O.C.G.A. §§ 48-8-30, 48-8-42; 48-8-90; 48-8-105; 48-8-116; 48-8-207; 48-8-252



L. 1965 § 25



Rules 560-12-1-.14; 560-12-1-.32; 560-12-2-.54; 560-12-4-.07; 560-12-5-.07; 560-12-6-.07; 560-12-7-.07



Hawes v. National Service Industries, 175 SE2d 34 (1970)

Hawes v. National Service Industries, 175 SE2d 34 (1970)
Credit is allowed only for like taxes previously due and paid in another state.
Credits 2.5
 
X
O.C.G.A. §§ 48-8-30, 48-8-42; 48-8-90; 48-8-105; 48-8-116; 48-8-207; 48-8-252



L. 1965 § 25



Rules 560-12-1-.14; 560-12-1-.32; 560-12-2-.54; 560-12-4-.07; 560-12-5-.07; 560-12-6-.07; 560-12-7-.07



Hawes v. National Service Industries, 175 SE2d 34 (1970)

Hawes v. National Service Industries, 175 SE2d 34 (1970)
Credit is allowed only for like taxes previously due and paid in another state.
2.6. Credit Against "Similar Tax" Imposed by the State

Yes

No

Statute/Rule Cite

Comment

Credits 2.6
The credit provided for in 2.1 and 2.2 includes "sales or use taxes paid" to another state or local jurisdiction against "similar taxes" due. If applicable, list below "similar taxes" imposed that the State provides credits against.
 
X
O.C.G.A. §§ 48-8-30, 48-8-42; 48-8-90; 48-8-105; 48-8-116; 48-8-207; 48-8-252



L. 1965 § 25



Rules 560-12-1-.14; 560-12-1-.32; 560-12-2-.54; 560-12-4-.07; 560-12-5-.07; 560-12-6-.07; 560-12-7-.07

Credit is allowed only for like taxes previously due and paid in another state.
Credits 2.6
 
X
O.C.G.A. §§ 48-8-30, 48-8-42; 48-8-90; 48-8-105; 48-8-116; 48-8-207; 48-8-252



L. 1965 § 25



Rules 560-12-1-.14; 560-12-1-.32; 560-12-2-.54; 560-12-4-.07; 560-12-5-.07; 560-12-6-.07; 560-12-7-.07

Credit is allowed only for like taxes previously due and paid in another state.
2.7 Sourcing when Receipt Location is Known

Yes

No

Statute/Rule Cite

Comment

Credits 2.7
The credit provided for in 2.1 and 2.2 applies when the other state's "sales or use taxes" were (1) paid and (2) previously due based on: i) that other state's sourcing rules, or ii) the purchaser's location of use of a product subsequent to the initial sale.
X
 
O.C.G.A. §§ 48-8-30, 48-8-42; 48-8-90; 48-8-105; 48-8-116; 48-8-207; 48-8-252



L. 1965 § 25



Rules 560-12-1-.14; 560-12-1-.32; 560-12-2-.54; 560-12-4-.07; 560-12-5-.07; 560-12-6-.07; 560-12-7-.07



Hawes v. National Service Industries, 175 SE2d 34 (1970)

2.8 Sourcing when Receipt Location is Unknown

Yes

No

Statute/Rule Cite

Comment

Credits 2.8
Except as provided in Credits 2.13, the credit provided for in 2.1 and 2.2 applies when the seller sources the initial sale pursuant to the SSUTA Sections 310.A.3, 310.A.4, or 310.A.5, because the location where the product was received by the purchaser was unknown to the seller.
X
 
O.C.G.A. 48-8-42

Rule 560-12-1-.32

Credit is allowed against the tax due on taxable items up to the amount of sales/use tax previously paid on those taxable items.
2.9 Characterization of Sale

Yes

No

Statute/Rule Cite

Comment

Credits 2.9
The credit provided for in 2.1 and 2.2 applies regardless of the other state's characterization of the product as tangible personal property, a service, digital good, or product delivered electronically.
X
 
O.C.G.A. 48-8-42

Rule 560-12-1-.32

Credit is allowed against the tax due on taxable items up to the amount of sales/use tax previously paid on those taxable items.
2.10 Sales Price Components

Yes

No

Statute/Rule Cite

Comment

Credits 2.10.a.
2.10.a. Full Credit Allowed - The credit provided for in 2.1 and 2.2 applies to all components of the SSUTA "sales price" definition, whether taxable or nontaxable in the State.
 
X
O.C.G.A. 48-8-42

Rule 560-12-1-.32

Credit is allowed against the tax due on taxable items up to the amount of sales/use tax previously paid on those taxable items.
Credits 2.10.b.
2.10.b. Partial Credit Allowed - When taxable and non-taxable charges are itemized on the invoice, the credit provided for in 2.1 and 2.2 is only for the "tax paid" on the taxable components of the sales price in the State.
X
 
O.C.G.A. 48-8-42

Rule 560-12-1-.32

Credit is allowed against the tax due on taxable items up to the amount of sales/use tax previously paid on those taxable items.
2.11 Transactions with Taxable and Exempt Products

Yes

No

Statute/Rule Cite

Comment

Credits 2.11.a.
2.11.a. Full Credit Allowed - The credit provided for in 2.1 and 2.2 applies to the full amount of "tax paid" on a transaction consisting of taxable and exempt products.
 
X
O.C.G.A. 48-8-42

Rule 560-12-1-.32

Credit is allowed against the tax due on taxable items up to the amount of sales/use tax previously paid on those taxable items.
Credits 2.11.b.
2.11.b. Partial Credit Allowed - When taxable and non-taxable products are itemized on the invoice the credit provided for in 2.1 and 2.2 is only for the "tax paid" on the taxable products of a transaction in the State.
X
 
O.C.G.A. 48-8-42

Rule 560-12-1-.32

Credit is allowed against the tax due on taxable items up to the amount of sales/use tax previously paid on those taxable items.
2.12 Audit Sampling

Yes

No

Statute/Rule Cite

Comment

Credits 2.12
The credit provided for in 2.1 and 2.2 applies when the sale or purchase of the product was part of the population sampled pursuant to an audit sampling method.
X
 
Depends on the facts and circumstances of each particular case.
Credit is allowed against the tax due on taxable items up to the amount of sales/use tax previously paid on those taxable items.
2.13 Direct Mail

Yes

No

Statute/Rule Cite

Comment

Credits 2.13
The credit provided for in 2.1 and 2.2 applies when the seller sources the sale of Advertising and Promotional Direct Mail pursuant to Section 313.A.4.
X
 
O.C.G.A. 48-8-42

Rule 560-12-1-.32

2.14 Accelerated Payments on Lease/Rentals

Yes

No

Statute/Rule Cite

Comment

Credits 2.14
The credit provided for in 2.1 and 2.2 includes the "tax paid" to another state or local jurisdiction on a lease/rental transaction based on the sum of the lease payments ("accelerated basis"), against the "sales or use taxes" due on the balance of the lease/rental payments.
X
 
O.C.G.A. 48-8-42

Rule 560-12-1-.32

2.15 Inception-Deferred Collection on Lease/Rentals

Yes

No

Statute/Rule Cite

Comment

Credits 2.15
The credit provided for in 2.1 and 2.2 includes the "tax paid" to another state or local jurisdiction on a lease/rental transaction based on a deferred collection/remittance method against the "sales or use taxes" due on the balance of the lease/rental payments.
X
 
O.C.G.A. 48-8-42

Rule 560-12-1-.32

2.16 Lessor Acquisition

Yes

No

Statute/Rule Cite

Comment

Credits 2.16
The credit provided for in 2.1 and 2.2 includes the "tax paid" by the lessor to another state or local jurisdiction on the acquisition of the product against the "sales or use taxes" due on the balance of the lease/rental payments provided the tax reimbursement is documented and disclosed to the lessee.
 
X

Disclosed Practice 3 - Tax Administration Practices on Liability Relief from Appendix E of the SSUTA

(Note: These tax administration practices address whether a member state provides liability relief although the state is only required to provide relief "to the extent possible," as specified in sections 328(C) and (D) of the Agreement.)

Does Your State Follow this Practice?

If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment.  Add Additional Comments if Desired.

Reference Number
Disclosed Practice 3 – Liability Relief

Yes

No

Statute/Rule Cite

Comment

 
Disclosed Practice 3.1 - Liability relief for erroneous information in the tax administration practices section of the taxability matrix

If you answer "Yes" to 3.1, you do not need to complete 3.1.a, b, and c below.

If you answer "No" to 3.1, please complete 3.1.a, b, and c below.

 

 

Liability Relief 3.1
The State provides sellers and CSPs with liability relief for tax, interest and penalties if the sellers and CSPs charged and collected the incorrect tax due to erroneous information in the tax administration practices section of the taxability matrix.
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
Liability Relief 3.1.a.
Liability Relief for Tax
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
Liability Relief 3.1.b.
Liability Relief for Interest
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
Liability Relief 3.1.c.
Liability Relief for Penalties
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
 
Disclosed Practice 3.2 - Extended liability relief for changes to the tax administration practices section of the taxability matrix

If you answer "Yes" to 3.2, you do not need to complete 3.2.a, b, and c below.

If you answer "No" to 3.2, please complete 3.2.a, b, and c below.

 

 

Liability Relief 3.2
When the State makes a change to its tax administration practice section of the taxability matrix, the State provides sellers and CSPs with liability relief for the tax, interest and penalties for having charged and collected the incorrect tax until the first day of the calendar month that is at least 30 days after notice of the change to the state's tax administration practices section of the taxability matrix is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
Liability Relief 3.2.a.
Liability Relief for Tax
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
Liability Relief 3.2.b.
Liability Relief for Interest
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
Liability Relief 3.2.c.
Liability Relief for Penalties
 
X
Relief would be determined based on the particular facts and circumstances of each situation.
 
Disclosed Practice 3 .3 Extended liability relief for changes to the library of definitions section of the taxability matrix

If you answer "Yes" to 3.3, you do not need to complete 3.3.a, b, and c below.

If you answer "No" to 3.3, please complete 3.3.a, b, and c below.

 

 

Liability Relief 3.3
When the State makes a change to the library of definitions section of its taxability matrix, the State provides sellers and CSPs with liability relief for the tax, interest and penalties for having charged and collected the incorrect tax until the first day of the calendar month that is at least 30 days after notice of the change to the member state's library of definitions section of the taxability matrix is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.
X
 
O.C.G.A. 48-8-73
A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided in the taxability matrix in effect in 2010.
Liability Relief 3.3.a.
Liability Relief for Tax
 
 
Liability Relief 3.3.b.
Liability Relief for Interest
 
 
Liability Relief 3.3.c.
Liability Relief for Penalties
 
 

Disclosed Practice 4 - Tax Administration Practices on Acceptance of Limited Power-of-Attorney/Agent Authorization (Limited POA/AA) Form from Appendix E of the SSUTA

Does Your State Follow this Practice?

If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment.  Add Additional Comments if Desired.

Reference Number
Disclosed Practice 4 – Acceptance of Limited Power-of-Attorney/Agent Authorization Form – Form F0023

           

           

     

     

Disclosed Practice 4.1
Acceptance of Form F0023 From CSPs

Yes

No

Statute/Rule Cite

Comment

Limited POA/AA 4.1
The member state will accept a signed copy of the Limited Power of Attorney/Agent Authorization form posted to the governing Board's website, as sufficient authority for the state to disclose to the CSP any confidential information of the seller necessary to allow the CSP to fulfill its obligations under its contract with the governing board and to fulfill its responsibilities to the seller under Section 501 of the Agreement.
X
 
By policy
SST form is substantially similar to GA form and IRS form
Disclosed Practice 4.2
Acceptance of Form F0023 From Persons Other Than CSPs

Yes

No

Statute/Rule Cite

Comment

Limited POA/AA 4.2
The member state will accept a signed copy of the Limited Power of Attorney/Agent Authorization form posted to the governing Board's website, as sufficient authority for the state to disclose to the seller's appointed agent, other than a CSP, any confidential information of the seller as authorized on the form to allow the agent to fulfill its obligations to the seller.
X
 
By policy
SST form is substantially similar to GA form and IRS form

Disclosed Practice 5. Tax Administration Practices on Post Transaction Issues from Appendix E of the SSUTA

Does Your State Follow this Practice?

If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment.  Add Additional Comments if Desired.

Reference Number
Disclosed Practice 5 –  Post Transaction Issues

Unless indicated otherwise throughout Disclosed Practice 5:

· Use of the word "tax" means the sales or use tax paid by the customer to the seller which was timely remitted by the seller to the state;

· Use of the word "refund" includes a credit unless otherwise stated;

· Unless otherwise stated, the refund is being claimed within the state's statute of limitations;

· Unless otherwise stated, the seller has refunded the tax to the customer;

· The tax rates used in the examples are for illustrative purposes only and are presumed to be correct;

· The seller is not engaged in fraud or making intentional misrepresentations;

· The seller maintains proper books and records to substantiate taxes collected and remitted based on the applicable state's requirements;

· The disclosed practices do not apply to sales of motor vehicles;

· The disclosed practices relate to products voluntarily returned by the customer and accepted by the seller (e.g., does not include repossessed products) and;

· The disclosed practices only provide general guidance and assume there are no other unique circumstances that apply.

 

 

 

 

 
Disclosed Practice 5.1 - Refund Procedure Document

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.1
Does your state have written guidance on your website, or otherwise, that explains how sellers and/or customers can properly obtain a tax refund from your state? (If "yes", please provide a website link and/or indicate how a person can obtain guidance in the comment section.)
X
 
https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LATP/Bulletin/SUT-2016-02.pdf

The paper forms contain general instructions.
 
Disclosed Practice 5.2 - When does your state's statute of limitations begin for a seller to obtain a refund of tax paid for products returned by a customer?

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.2.a.
It begins on the due date of the tax return on which the tax was required to be reported by the seller to the state.
 
X
Post Transactions 5.2.b.
It begins on the date the tax on the sale was due by the seller to the state.
 
X
Post Transactions 5.2.c.
It begins on the date the tax was remitted to the state or the due date of the tax return, whichever is later.
X
 
O.C.G.A. 48-2-35(c)(1)(A)
Post Transactions 5.2.d.
It begins on the date the customer returns the product (such as a rescission of sale) to the seller and receives the refund from the seller.
 
X
Post Transactions 5.2.e.
Other - If the state's answers to 5.2.a. – 5.2.d. were all "no", check "yes" and explain when the statute of limitations for a sellers claim begins in the comments section.
 
X
 
Disclosed Practice 5.3 - How long is your state's statute of limitations time period for a seller to claim a tax refund on products returned by a customer?

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.3.a.
A three-year statute of limitations (that begins based on the state's response in 5.2) for a seller to make a refund request to the state.
X
 
O.C.G.A. 48-2-35(c)(1)(A)
Post Transactions 5.3.b.
A four-year statute of limitations (that begins based on the state's response in 5.2) for a seller to make a refund request to the state.
 
X
Post Transactions 5.3.c.
If the answers to both 5.3.a. and 5.3.b., were "no" please indicate "yes" and provide your state's time period for a seller to make a refund request to the state in the comments.
 
X
 
Disclosed Practice 5.4 - Documentation to Prove Refund of Tax to Customer

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.4
Will your state accept the seller's electronic sales receipts that identify the product purchased, the date purchased, the tax collected, the product returned, the date refunded and the tax refunded to the customer to prove that a customer paid tax?
X
 
 
Disclosed Practice 5.5 -   How does a seller obtain a refund of tax refunded to their customer? (Credit on Current Tax Return, Subsequent Tax Return or Refund Claim)

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.5.a.
Does your state allow a seller to take a credit (or net) on its tax return to report the original sale if the product was returned prior to the seller filing that tax return? If this is required, note that in comments section.
X
 
Post Transactions 5.5.b.
Subject to the state's statute of limitations, does your state allow a seller to take a credit (or net) during the reporting period when the product was returned if the product is returned in a different reporting period than the original sale? If this is required, note that in comments section.
X
 
Post Transactions 5.5.c.
Subject to the state's statute of limitations, does your state allow the seller to file an amended tax return and/or refund claim when the product is returned after the seller filed its tax return to the state to report the original sale? If this is required, note that in comments section.
X
 
Note - credits on an account are not automatically refunded.
 
Disclosed Practice 5.6 -  May the seller process the refund and additional charges in one transaction on a single invoice?

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.6.a.
Does your state allow the seller to obtain a refund from the state if the seller subtracts from the original sales price any charges imposed by the seller to make a return (understanding the tax must be collected on any taxable charges)?   If your state has exceptions note those exceptions in the comments section.
X
 
Post Transactions 5.6.b.
If the answer to 5.6.a. was "no," does your state allow the seller to obtain a refund from the state if it provides a full refund, including the tax, but subsequently imposes any service charges (and imposing any applicable tax) to the customer as a separate transaction on a separate invoice?
 
 
 
Disclosed Practice 5.7 - Taxability of Return Fees

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.7.a.
Does your state impose tax on restocking fees or return fees that are not directly associated with the use of a returned product?
X
 
Post Transactions 5.7.b.
Does your state impose a sales tax on a charge for the use (e.g. wear and tear) of a product?
X
 
 
Disclosed Practice 5.8 - Cash/Credit Refund versus Store Credit

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.8
Does your state treat the refund in the form of store credit the same as a cash refund for returned products?
X
 
 
Disclosed Practice 5.9 - Simultaneous Return and Sale

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.9.a.
Does your state allow the seller to only collect and remit the additional tax on the price difference of a returned product when the replacement product costs more? If no, explain in the comments section.
X
 
Seller must be able to document the transaction.
Post Transactions 5.9.b.
Does your state allow the seller to obtain a refund from the state for the price difference of a returned product when the replacement product costs less? If no, explain in the comments.
X
 
Seller may obtain a refund from the state of tax that the seller refunded to the customer.
 
Disclosed Practice 5.10 - Refund Pending State Approval

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.10.a.
Will your state refund or credit a seller for tax erroneously collected and remitted to the state prior to the seller refunding the customer the tax if the seller does not have a written agreement to refund the tax to the customer?
 
X
Post Transactions 5.10.b.
If you answered "no" to disclosed practice 5.10.a., if the seller has a written agreement that it will refund the tax to the customer if the state approves the refund, will your state refund or credit a seller for tax erroneously collected and remitted to the state prior to the seller refunding the customer the tax?
 
X
Post Transactions 5.10.c.
Does your state require the seller to refund the tax to the customer prior to obtaining a refund from the state?
X
 
 
Disclosed Practice 5.11 -  Seller Refund When Customer Did Not Pay Tax

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.11
Can the seller, who remitted the tax to the state, obtain a refund of the tax paid to the state if the customer refuses to pay the tax because the customer correctly asserted the transaction was exempt under the state's laws?
X
 
O.C.G.A. 48-8-30
A transaction is not taxable to the seller if the transaction is not taxable to the customer.
 
Disclosed Practice 5.12 -  Returned Product to Seller in Another State

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.12
The customer has the original sales receipt indicating your state's tax was charged. If the product is returned in another state, will your state allow the seller to claim the refund of the tax paid to your state?
X
 
If the seller refunds tax to the purchaser, the seller may claim a refund from the state.
 
Disclosed Practice 5.13 -   Returned Product to Seller in Another Local Jurisdiction Within the Same State

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.13
The customer has the original sales receipt indicating the tax was charged for a local jurisdiction in your state. The product is returned in your state in a different local jurisdiction. Does your state require the seller to claim the refund of the tax paid to the original local jurisdiction?
X
 
 
Disclosed Practice 5.14 - Returned Product with No Receipt

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.14
If a seller refunds tax to a customer, without a receipt, using the tax rate at the store where the return was made and the price of the returned product at the store at that time, will your state allow the seller to receive a refund or credit of this tax from the state? Note in the comments section any special documentation the seller needs to provide the state.
 
X
 
Disclosed Practice 5.15 - Customer Directly Filing for a Refund

Yes

No

Statute/Rule Cite

Comment

Post Transactions 5.15.a.
Does the state give customers the option to request a tax refund directly from the state (i.e., the customer is not required to make the request through the seller)? Note any special requirements that may apply, such as minimum dollar thresholds, in the comment section.
X
 
Purchasers must submit either Form ST-12A or Form ST-12B with their refund claims.
Post Transactions 5.15.b.
If the answer to disclosed practice 5.15.a. was "no," does the state allow a customer to obtain a tax refund from the state when the seller cannot be found or refuses to refund the tax to a customer?  If "yes", provide details in the comment section.
 
 

Disclosed Practice 6. Tax Administration Practices on Determining the Earliest Possible Date to Register Without It Adversely Affecting a Voluntary Disclosure Agreement (VDA) from Appendix E of the SSUTA

Does Your State Follow this Practice?

If You Answered Yes, Describe the Adverse Affect on the VDA.  Add Additional Comments if Desired.

Reference Number
Disclosed Practice 6.1 - For each of the scenarios below, indicate whether registration to collect and remit sales and use taxes with your state adversely affects a VDA.

Yes

No

Statute/Rule Cite

Comment

Voluntary Disclosure Agreement 6.1.a.
A seller's registration prior to the seller (or its representative) submitting the state's voluntary disclosure agreement (VDA) application will adversely affect the seller's VDA with the state.
 
X
Effective date of registration should be after VDA application is submitted.
Voluntary Disclosure Agreement 6.1.b.
A seller's registration after the seller (or its representative) submits the state's voluntary disclosure agreement (VDA) application, but before either the seller or the state signs the actual VDA will adversely affect the VDA with the state.
 
X
Effective date of registration should be after VDA application is submitted.
Voluntary Disclosure Agreement 6.1.c.
A seller's registration after the state signs the actual voluntary disclosure agreement (VDA) but before the seller signs the VDA will adversely affect the VDA.
 
X
Effective date of registration should be after VDA application is submitted.

Disclosed Practice 7. Tax Administration Practices on Medical Products Identified in SSTGB Rules and Procedures Appendix L as "Not Classified by SSTGB" from Appendix E of the SSUTA. States may classify one or more of the "Not Defined" products listed in Appendix L under one of the SSUTA definitions or a state-specific definition, other than "tangible personal property."

Does Your State Follow this Practice?

Add Additional Comments if Desired

Reference Number

Disclosed Practice 7 - Classification of Medical Products in Appendix L Identified as "Not Classified by SSTGB"

Yes

No

Statute/Rule Cite

Comment

Medical Products 7.1
Does the state classify any of the items listed below in Medical Products Disclosed Practice 7.2 as clothing, drugs, durable medical equipment, mobility enhancing equipment, over-the-counter drugs, prosthetic devices, or under a different state-specific definition (other than tangible personal property)? If yes, see Medical Products Disclosed Practice 7.2 for the classification. If no, Medical Products Disclosed Practice 7.2 does not need to be completed.
X
 








Medical Products 7.2 

Answer No if the item is not classified under any of the terms listed in Medical Products Disclosed Practice 7.1 or a state-specific defined term (other than tangible personal property).


Answer Yes if the item is classified under one of those terms, provide the appropriate statute/rule city and indicate in the "Comment" column the defined term under which the item is classified.


These tax administration practices identify how each state classifies the products identified as "Not Classified by SSTGB" in Appendix L, but do not indicate the taxability of those products. 

 

 

 

  

 
Product

SSUTA Defined Term

State Specific Defined Term

Statute/Rule Cite

Comment

(if applicable, indicate defined term under which the item is classified)

Medical Products 7.2.a
Air purifier
 
 
Medical Products 7.2.b
Bed pads - Disposable - for incontinent patients

(Disposable pad placed on beds to keep sheets dry and wick moisture away from the patient. Used for incontinent patients.)
 
 
Medical Products 7.2.c
Blankets - Other than baby receiving blankets
 
 
Medical Products 7.2.d

Breast pumps (See Reference #s 52500-52512)

Medical Products 7.2.e
Closed caption devices
X
 
Durable medical equipment
Medical Products 7.2.f
Cold packs and Hot packs (reusable)
X
 
Durable medical equipment
Medical Products 7.2.g
Collection bags - Body fluid collection

(For collection and sending to lab for testing)
 
 
Medical Products 7.2.h
Denture adhesive
X
 
Prosthetic device
Medical Products 7.2.i
Dialysis Bags - Peritoneal Dialysis Drain
 
 
Medical Products 7.2.j
Dialyzers - Single Use

(A dialyzer is an artificial kidney designed to provide controllable transfer of solutes and water across a semi permeable membrane separating flowing blood and dialysate streams. The transfer processes are diffusion (dialysis) and convection (ultrafiltration). There are three basic dialyzer designs: coil, parallel plate, and hollow fiber configurations. Filter that is incorporated in machine.)
 
 
Medical Products 7.2.k
Dressings - Compression - Non Medicated

(Ace Bandages)
X
 
Prosthetic device
Medical Products 7.2.l
Dressings - Elastic - Non Medicated

(Non-Ace bandages to hold dressings)
X
 
Prosthetic device
Medical Products 7.2.m
Dressings - Gauze Wraps

(Tube gauze, Gauze Wraps)
X
 
Prosthetic device
Medical Products 7.2.n
Dressings - General

(Pads, sponges, tapes and adherents, elastic, compression, gauze)
X
 
Prosthetic device
Medical Products 7.2.o
Dressings - Non-Medicated

(Dressings containing a substance which is neither a RX or OTC drug)
X
 
Prosthetic device
Medical Products 7.2.p
Dressings - Wound Care - Skin Barrier Products

(Sprays, cream)
 
 
Medical Products 7.2.q
Eating utensils - Adjustable
 
 
Medical Products 7.2.r
ECG Monitor - Implanted
 
 
Medical Products 7.2.s
Fever thermometers - Disposable/SPU
 
 
Medical Products 7.2.t
Gases - Non-Medical Grade
 
 
Medical Products 7.2.u
Gases - Tanks for

(Empty - Tanks only)
 
 
Medical Products 7.2.v
Glucose for Insulin Reactions

(Tablets, liquid)
 
 
Medical Products 7.2.w
Infuser Bags

(Pressure Infuser bags - used to administer intravenous fluids under pressure at any angle to patients in pre-hospital or emergency room settings - Disposable)
 
 
Medical Products 7.2.x
IV Therapy arm boards-Disposable
 
 
Medical Products 7.2.y
IV Therapy Tourniquets - SPU

(Disposable)
 
 
Medical Products 7.2.z
Laboratory equipment

(Microscopes, incubators, refrigerators, centrifuges)
 
 
Medical Products 7.2.aa
Medical atomizers - Disposable

(An atomizer that gives controlled delivery of topical anesthetics and other drugs. Used primarily for nasal or oral drug delivery. This version of atomizers is disposable.)
 
 
Medical Products 7.2.ab
Medical Instruments - Disposable

(Clamps, drills, endolinear cutter, forceps, retractors, scalpels, reamers, scissors, trocar)
 
 
Medical Products 7.2.ac
Nasal strips

(Flexible spring like band that fits above the nostrils and lifts the sides of the nose when they try to straighten back to their original shape.)
 
 
Medical Products 7.2.ad
Needleless Drug Delivery System - Injection Guns

(Disposable)
 
 
Medical Products 7.2.ae
Needles - Wound Closure - Suturing

(Disposable)
 
 
Medical Products 7.2.af
Needles & Syringes - Acupuncture needles (Reusable)
 
 
Medical Products 7.2.ag
Needles & Syringes - Needles - Aspirating
 
 
Medical Products 7.2.ah
Needles & Syringes - Needles - Biopsy
 
 
Medical Products 7.2.ai
Needles & Syringes - Needles - Blood Draw/Access
 
 
Medical Products 7.2.aj
Needles & Syringes - Needles - Hypodermic
 
 
Medical Products 7.2.ak
Needles & Syringes - Needles - Hypodermic - Insulin
 
 
Exemption exists - O.C.G.A. 48-8-3(50)
Medical Products 7.2.al
Needles & Syringes - Needles - Not Inject/Drain

(Parts to machines)
 
 
Medical Products 7.2.am
Needles & Syringes - Needles/Syr Pckgd Tog
 
 
Medical Products 7.2.an
Needles & Syringes - Syringe - Cannula Package

(Interlink System -- Separate Needle-less infusion device from IV sets - Stand alone items)
 
 
Medical Products 7.2.ao
Needles & Syringes - Syringes
 
 
Medical Products 7.2.ap
Needles & Syringes - Syringes - Insulin
 
 
Exemption exists - O.C.G.A. 48-8-3(50)
Medical Products 7.2.aq
Needles & Syringes - Syringes - Not Inject/Drain

(Irrigation (Toomey), oral and ear)
 
 
Medical Products 7.2.ar
Ostomy - Barriers

(Barrier prep wipes, barrier powder)
 
 
Medical Products 7.2.as
Ostomy - Cleaners / Skin Prep

(Skin prep peri-wash, ostomy cleanser, cleanser deodorants, adhesive remover)
 
 
Medical Products 7.2.at
Ostomy - Lubricants

(Lubricants, lubricant jelly, stoma lubricant )
 
 
Medical Products 7.2.au
Paraffin wax

(Wax used in paraffin baths. Paraffin heat therapy provides moist heat to warm joints tissue and skin. Used in the treatment of arthritis and joint injuries. )
 
 
Medical Products 7.2.av
Physical Therapy -Equipment & Tools

(Exerbands, weights, bikes, treadmills, rowers, parallel bars from #212)
 
 
Medical Products 7.2.aw
Resuscitators - Disposable
 
 
Medical Products 7.2.ax
Safety equipment

(Goggles, shields)
 
 
Medical Products 7.2.ay
Seat Cushions - Comfort

(General use cushions that do not primarily and customarily serve a medical purpose.)
 
 
Medical Products 7.2.az
Sitz bath
X
 
Sitz bath chairs are considered durable medical equipment
Medical Products 7.2.ba
Skin closures

(These are called butterfly bandages, steri-strips, cover strips, or suture strips and are variations of sterile adhesive skin closures designed to hold the edges of a skin wound together.)
X
 
Prosthetic device
Medical Products 7.2.bb
Spas, hot or cold

(Spas which are available for sale to the general public and not specifically manufactured for medical purposes.)
 
 
Medical Products 7.2.bc
Staple Remover - Wound Closure

(Disposable)
 
 
Medical Products 7.2.bd
Stapler - Empty - one Use Only
 
 
Medical Products 7.2.be
Sterilizers - Chemical
 
 
Medical Products 7.2.bf
Suction Catheter

(This catheter is used for the removal of respiratory tract secretions. The catheter is inserted through tracheal and tracheostomy tubes. Four eyes at the catheter's tip serve as vacuum breakers to help prevent tissue from being pulled into the tube. Since suctioning removes the patient's air supply, suction should not exceed 10 seconds duration. Suction catheters are intended for single use only.)
X
 
Prosthetic device
Medical Products 7.2.bg
Therapy - Cold

(Cold compression)
X
 
Durable medical equipment if reusable
Medical Products 7.2.bh
Therapy - Heat

(Heat warmers)
X
 
Durable medical equipment if reusable
Medical Products 7.2.bi
Tongue depressors
 
 
Medical Products 7.2.bj
Transducer gel
 
 
Medical Products 7.2.bk
Venous blood sets
 
 
Medical Products 7.2.bl
Visually Impaired Supplies & Equipment - Other
 
 
Medical Products 7.2.bm
X-Ray developer solution
 
 

Disclosed Practice 8 – Collection and Remittance Requirements Related to Remote Sellers, Marketplace Sellers, and Marketplace Facilitators/Providers from Appendix E of the SSUTA. NOTE: Additional explanatory information and examples can be found in Appendix E of the SSUTA.


Unless otherwise specified, Disclosed Practice 8 only applies to the states’ sales and use tax laws, and not to other taxes or other regulatory registration requirements.


(These tax administration practices address how a member state administers its sales and use tax economic nexus, remote seller, and marketplace facilitator/provider statutes. The United States Supreme Court (SCOTUS) ruled in South Dakota v. Wayfair on June 21, 2018, that states can require sellers to collect and remit sales or use tax on sales delivered to locations within their state even if the seller does not have a physical presence in the state.)


Unless otherwise noted, States should answer every disclosed practice question/statement.

Does Your State Follow this Practice?

Does Your State Follow this Practice? If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment. Add Additional Comments if desired.

Reference Number

Disclosed Practice 8.1– Remote sellers

Yes

No

Statute/Rule Cite

Comment

Economic Nexus Laws / Regulations

General Definition

For purposes of Disclosed Practice 8.1.a


"Remote Seller" is generally a seller that does not have any physical presence in a state (no property or employees) but who sells products or services for delivery into that state.

A remote seller includes a "marketplace seller" that does not have a physical presence in the state.

(Note: A state may allow a seller to have limited physical presence in the state and still treat the seller as a remote seller as provided in (A) and (B).)

(A)(1) Inventory Controlled by 3rd Party

(A) (1) The State still treats a seller as a "Remote Seller" if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse which the seller does not control (e.g., Marketplace Facilitator/Provider controls the movement of inventory). (Note, the exception in (A)(2) and/or (B) may also apply.)

 
X

O.C.G.A §48-8-2(8)

(A)(2) Inventory Seller Controls


(A)(2) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse and the seller controls the movement of the inventory. (Note, the exception in (A)(1) and/or (B) may also apply.)

 
X

O.C.G.A §48-8-2(8)

(B) Employees

(B) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is an employee that is not involved in making sales. If for purposes of Disclosed Practice 8.1.(B) the State distinguishes between retail and wholesale sales, the State will indicate it in the Comment column.

(Note, the exception in (A) may also apply.)

 
X

O.C.G.A §48-8-2(8)

8.1.a.i.

The State’s Remote Seller monetary economic nexus threshold is “$100,000” (i.e., either $100,000 or more” or “more than $100,000”). (Definition of “type of products” subject to the threshold calculation is addressed in 8.1.b.)


If ”Yes”, indicate in the Comment column if the State’s monetary economic nexus threshold is:

  • “$100,000 or more” or
  • “More than $100,000”.


If “No”, indicate in the Comment column the dollar amount of the State’s monetary economic nexus threshold and whether it is:

  • “$X or more” or
  • “More than $X”.


If the state does not have a monetary economic nexus threshold, indicate ”No Threshold”.

X
 

O.C.G.A §48-8-2(8)

Policy Bulletin SUT-2019-02

More than $100,000

Reference Number

Disclosed Practice 8.1.b. – What Type of Products Does the State Include in its Economic Nexus Threshold Calculation?

Yes

No

Statute/Rule Cite

Comment

Disclosed Practice 8.1.b.i.

The State includes sales of all types of products (e.g., sales of tangible personal property, sales of digital good, sales of services) in its economic nexus threshold calculation.


If no, indicate in the Comment column which types of product sales are included in the state’s economic nexus threshold.

(Note: For purposes of these disclosed practices, the sales of the types of products identified in 8.1.b. are the sales to be considered when computing the state’s economic nexus threshold(s).)

 
X

O.C.G.A §48-8-2(8)

Retail sales of tangible personal property

Reference Number

Disclosed Practice 8.1.c. - How is the State’s Remote Seller Monetary Economic Nexus Threshold Calculated? – Only one answer should be “yes”.

Yes

No

Statute/Rule Cite

Comment

8.1.c.i. - GROSS

The State’s Remote Seller monetary economic nexus threshold is based on GROSS sales, gross revenue or gross receipts from all sales.

 
X

O.C.G.A §48-8-2(8)

8.1.c.ii. - RETAIL

The State’s Remote Seller monetary economic nexus threshold is based only on RETAIL sales (only excludes sales for resale).

X
 

O.C.G.A §48-8-2(8)


8.1.c.iii. - TAXABLE

The State’s Remote Seller monetary economic nexus threshold is based only on TAXABLE sales (all sales that are taxable ).

 
X

O.C.G.A §48-8-2(8)


8.1.c.iv. - OTHER

The State calculates the monetary economic nexus threshold based on something other than Gross, Retail or Taxable sales. Indicate in the Comment column what your state’s monetary economic nexus threshold is based on.

 
X

O.C.G.A §48-8-2(8)

Reference Number

Disclosed Practice 8.1.d. - What is the State’s Remote Seller Transactional Economic Nexus Threshold?

Yes

No

Statute/Rule Cite

Comment

8.1.d.i.

The State’s Remote Seller transactional economic nexus threshold is “200” (i.e., either“200 or more” or “more than 200”) separate transactions. (What constitutes a “transaction” is explained in 8.1.e and 8.1.f)


If “Yes” - Indicate in the comments if transactional threshold is:

  • “200 or more transactions” or
  • “More than 200 transactions”.


If “No” – Indicate in the Comment column the State’s transactional economic nexus threshold and whether it is:

  • “X transactions or more” or
  • “More than X transactions”


If the State does not have a transactional economic nexus threshold indicate ”No Threshold” in the Comment column.

X
 

O.C.G.A §48-8-2(8)

200 or more transactions

Reference Number

Disclosed Practice 8.1.e. - Which Transactions Are Used to Determine if a Seller Has Met a State’s Transactional Economic Nexus Threshold?

Yes

No

Statute/Rule Cite

Comment

8.1.e.i

The State’s Remote Seller transactional economic nexus threshold is calculated using the same transactions that are used to calculate the State’s monetary economic nexus threshold (gross, retail or taxable) as indicated in Disclosed Practice 8.1.b.

X
 

Reference Number

Disclosed Practice 8.1.f. - For Purposes of Computing the State’s Transactional Economic Nexus Threshold, what is Considered a “Transaction”? Only one answer should be “Yes” for i., ii., or iii.

Yes

No

Statute/Rule Cite

Comment

8.1.f.i.

The State’s Remote Seller transactional economic nexus threshold is based on the number of invoices.

 
X

8.1.f.ii.

The State’s Remote Seller transactional economic nexus threshold is based on the number of orders placed, regardless of whether multiple invoices or shipments are used to fulfill each order placed (e.g., if a single order is placed but it is delivered in three (3) separate shipments, it is considered one (1) transaction).

X
 

8.1.f.iii.

The State’s Remote Seller transactional economic nexus threshold is based on the quantity of items sold (each item on a single invoice is considered a separate transaction (e.g., a prepackaged box of the same product is one item (box of 12 pencils); however, multiple purchases of the same product are separate items (12 individual pencils)).

 
X

8.1.f.iv.

An invoice that includes items to be delivered into multiple states is considered a transaction in this State if any of the items on the invoice are delivered into this State.

X
 

Reference Number

Disclosed Practice 8.1.g. – Transaction with Multiple Payments

Yes

No

Statute/Rule Cite

Comment

8.1.g.i.

A transaction that requires multiple payments (e.g., monthly payments) is considered one transaction for purposes of the State’s Remote Seller transactional economic nexus threshold (i.e., each payment is not considered a separate transaction).

X
 

Reference Number

Disclosed Practice 8.1.h. – Does a Remote Seller who makes sales through a Marketplace Facilitator/Provider need to include the sales made through the marketplace in determining if it meets a state’s economic nexus threshold?

Yes

No

Statute/Rule Cite

Comment

8.1.h.i.

A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.

 
X

Policy Bulletin SUT-2020-01

8.1.h.ii.

A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is not registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.

 
X

Policy Bulletin SUT-2020-01


Reference Number

Disclosed Practice 8.1.i. - What period of time does the State base its a remote seller economic nexus threshold on? – Only one answer should be yes.

Yes

No

Statute/Rule Cite

Comment

8.1.i.i. - EITHER CURRENT or PREVIOUS YEAR

The State’s economic nexus threshold is based on a Remote Seller exceeding the threshold in either the previous calendar year or current calendar year.

X
 

O.C.G.A §48-8-2(8)

8.1.i.ii. - ONLY PREVIOUS YEAR

The State’s economic nexus threshold is based on a remote seller exceeding the threshold only in the previous calendar year.

 
X

O.C.G.A §48-8-2(8)

8.1.i.iii. - OTHER

The State’s economic nexus threshold is based on a different period of time. (Provide the basis in the Comment column.)

 
X

O.C.G.A §48-8-2(8)

Reference Number

Disclosed Practice 8.1.j. – When does the State require a remote seller to register and begin collecting and remitting the applicable tax? – Only one answer should be yes.

Yes

No

Statute/Rule Cite

Comment

8.1.j.i.

The State requires a Remote Seller to register, collect and remit the tax on the next transaction after meeting or exceeding the threshold.

X
 

O.C.G.A §48-8-2(8)

Policy Bulletin SUT-2019-02

O.C.G.A §48-8-59


8.1.j.ii.

The State requires a Remote Seller to register, collect and remit the tax by no later than the first day of the first calendar month that begins at least X days after meeting or exceeding the threshold.


Indicate in the Comment column the number of days after the threshold is met that the seller is required to register and begin collecting and remitting the tax.

 
X

8.1.j.iii.

Other. If the State’s answer to 8.1.j.i and j.ii is “no” indicate in the Comment column when a Remote Seller must register and begin collecting and remitting the tax.

 
X

Reference Number

Disclosed Practice 8.1.k. - When is a remote seller who falls below a state’s economic nexus threshold allowed to stop collecting and remitting the tax?

Yes

No

Statute/Rule Cite

Comment

8.1.k.i.

A Remote Seller that falls below the State’s Remote Seller economic nexus threshold(s) during the measurement period (See 8.1.i.) may cancel its registration or request inactive status any time after the measurement period ends.


If yes, indicate in the Comment column if the remote seller can:

  • Cancel the registration, or
  • Request inactive status.


If the answer is no, indicate in the Comment column when a Remote Seller can cancel their registration or request inactive status.

X
 

Cancel the registration, or request inactive status

Reference Number

Disclosed Practice 8.1.l. – What Type of Permit Does a Remote Seller Apply For? – Only one answer should be yes.

Yes

No

Statute/Rule Cite

Comment

8.1.l.i.

The State requires a Remote Seller to register to collect sales tax.

X
 

O.C.G.A §48-8-59

8.1.l.ii.

The State requires a Remotes Seller to register to collect (seller’s) use tax.

 
X

8.1.l.iii.

The State requires a Remote Seller to register under a single registration to collect both sales and (seller’s) use tax.

 
X

8.1.l.iv.

The State allows a Remote Seller to register to collect either a sales or (seller’s) use tax. If yes, please explain in Comment column any special circumstances.

 
X

Disclosed Practice 8.1.m. Can a Remote Seller that is not registered or required to be registered in any State provide an exemption certificate claiming sale for resale to a Seller located in this state and can that Seller accept that exemption certificate? More information on a state’s acceptance of an exemption certificate is available at: Exemptions (streamlinedsalestax.org)

Yes

No

Statute/Rule Cite

Comment

8.1.m.i.

A Remote Seller that is not registered or required to be registered in any State can provide an exemption certificate to a Seller in this State claiming a sale for resale for those items the Remote Seller will resell, and the Seller in this State may accept such exemption certificate.


If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the certificate?

X
 

Policy Bulletin SUT 1995-12-07

8.1.m.ii.

A Remote Seller that is not registered or not required to be registered in any State purchasing items for resale from a third- party supplier (drop shipper) who will deliver the items to the Remote Seller’s customer located in this State can issue an exemption certificate claiming resale and the third-party supplier (drop shipper) can accept such exemption certificate. See SSUTA Sec. 317.A.8 for Drop Shipment requirements.


If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the exemption certificate.

X
 

Policy Bulletin SUT 1995-12-07

General definition of Marketplace Seller

Disclosed Practice 8.2 - Marketplace Sellers[Note: Most States enacted laws related to Marketplace Facilitators/Providers that resulted in a Marketplace Seller definition. A “Marketplace Seller” is generally a seller who sells products or services through a physical or electronic marketplace operated by a Marketplace Facilitator/Provider.]

Reference Number

Disclosed Practice 8.2.a - Does a State require a Marketplace Seller to register in the state when all sales are made through Marketplace Facilitators/Providers that are registered to collect and remit the tax on behalf of the Marketplace Sellers?

Yes

No

Statute/Rule Cite

Comment

8.2.a.i.

The State requires a Marketplace Seller that is a “Remote Seller” that sells exclusively through Marketplace Facilitators/Providers to register with the State.

 
X

If Marketplace Seller is not making any direct sales, registration is unnecessary

8.2.a.ii.

The State requires a Marketplace Seller with a physical presence (i.e., not a Remote Seller) that sells exclusively through Marketplace Facilitators/Providers to still register with the State.

 
X

If Marketplace Seller is not making any direct sales, registration is unnecessary

Disclosed Practice 8.2.b – Does the State require a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the State’s economic nexus threshold?

Yes

No

Statute/Rule Cite

Comment

8.2.b.i.

The State requires a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the state’s economic nexus threshold. See Disclosed Practice 8.1.b. for which types of transactions must be included.

 
X

Policy Bulletin SUT-2020-01

Disclosed Practice 8.2.c – Does the State require a Marketplace Seller that is registered and filing in the State to include its marketplace sales in the total sales reported on its tax return and take a deduction as if the sales are exempt?

Yes

No

Statute/Rule Cite

Comment

8.2.c.i.

The State requires a Marketplace Seller registered and filing in the State to include its sales through a Marketplace Facilitator/Provider on its tax returns. (If yes, explain in Comment column on how the deduction is claimed for such sales.)

 
X

Policy Bulletin SUT-2020-01


Disclosed Practice 8.2.d – Does the State require a Marketplace Seller to maintain exemption documentation only for its direct sales, and not for sales made through a Marketplace Facilitator/Provider?

Yes

No

Statute/Rule Cite

Comment

8.2.d.i.

The State requires a Marketplace Seller to maintain exemption documentation only for its direct sales, and not for sales made through Marketplace Facilitators/Providers.

X
 

O.C.G.A §48-8-38

Disclosed Practice 8.2.e – Does the State allow a Marketplace Seller to rely upon a customer’s exemption documentation for its direct sales, even where the exemption documentation is maintained by a Marketplace Facilitator/Provider?

Yes

No

Statute/Rule Cite

Comment

8.2.e.i.

The State allows a Marketplace Seller to rely upon a customer’s exemption documentation for its direct sales even though that exemption documentation is maintained by a Marketplace Facilitator/Provider (e.g., Marketplace Seller has access to the Marketplace Facilitator’s/Provider’s exemption documentation).

X
 

O.C.G.A §48-8-38

Marketplace Seller must be able to produce exemption documentation upon request for its direct sales

Disclosed Practice 8.2.f – Can a Marketplace Seller that is not registered or not required to be registered in any State issue an exemption certificate to a Seller located in this State claiming sale for resale and can that Seller accept that exemption certificate?

Yes

No

Statute/Rule Cite

Comment

8.2.f.i

A Marketplace Seller that is not registered or required to be registered in any State can issue an exemption certificate to a Seller located in this State claiming resale for those items the Marketplace Seller will resell and the Seller in this State may accept such exemption certificate.


If yes, indicate in the Comment column what identification number, if any, the Marketplace Seller is required to put on the certificate.

X
 

Policy Bulletin SUT-1995-12-07

8.2.f.ii.

A Marketplace Seller that is not registered or not required to be registered in this State purchasing items for resale from a third- party supplier (drop shipper) who will deliver the items to the Marketplace Seller’s customer located in this State can issue an exemption certificate claiming resale and the third-party supplier (drop shipper) can accept such exemption certificate. See SSUTA Sec. 317.A.8 for Drop Shipment requirements.


If yes, indicate in the Comment column what identification number, if any, the Marketplace Seller is required to put on the certificate.

X
 

Policy Bulletin SUT-1995-12-07

Reference Number

Disclosed Practice 8.2.g - Marketplace Seller Liability and Audits

Yes

No

Statute/Rule Cite

Comment

8.2.g.i.

A Marketplace Seller is liable for the tax on sales made through a Marketplace Facilitator/Provider if the Marketplace Seller provides incorrect or insufficient information. (Explain in Comment column if there are exceptions to this rule.)

 
X

Policy Bulletin SUT-2020-01

8.2g.ii.

The state has a written policy that explains when and how a Marketplace Seller is liable for tax and may be audited on sales made using Marketplace Facilitators/Providers (if yes, provide a reference to the location of the document in the Comment column).

 
X

Reference Number

Disclosed Practice 8.3 - Marketplace Facilitators/Providers

Yes

No

Statute/Rule Cite