Georgia Taxability Matrix: Library of Definitions

v

Publish Date: July 31, 2019 at 11:20:47 AM

Effective Date: August 10, 2019
Completed by: Mitch Robins
E-mail Address: mitchell.robins@dor.ga.gov
Phone number: 404-417-2284
Date Revised: July 31, 2019

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 item listed in Section1. Library of Definitions under A (Administrative Definitions), B (Sales Tax Holidays) and C (Product Definitions) of this matrix is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through December 14, 2018. Refer to Appendix C of the SSUTA for each definition.

Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.

Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.

Exceptions to the definitions or further explanation of the tax application is provided in the comments column.

Sellers and certified service providers 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 treatment of the terms defined in Section 1.

Section 2. "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 contained in Section 2.

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 Section 1 or 2 of the state's taxability matrix 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” indicates which administrative practices the state follows and provides an explanation of the state’s practice if it does not follow a listed practice.

Library of Definitions

 

 

A. Administrative Definitions

Treatment

Reference

Reference Number
Sales price: Identify how the options listed below are treated in your state.

The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
X
 
O.C.G.A. § 48-8-2(34)
10070
Telecommunication nonrecurring charges
 
X
O.C.G.A. § 48-8-2(34)
10040
Installation charges
 
X
O.C.G.A. § 48-8-2(34)
10060
Value of trade-in
 
X
O.C.G.A. §48-8-2(34); O.C.G.A. 48-8-44
Reference Number
Delivery Charges for personal property or services other than direct mail.

The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.

For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
 
O.C.G.A. §48-8-2(34)
11010
Transportation, shipping, postage, and similar charges
X
 
O.C.G.A. §48-8-2(34)
Reference Number
Delivery Charges for direct mail.

The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.

For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
 
O.C.G.A. §48-8-2(34)
11021
Transportation, shipping, and similar charges
X
 
O.C.G.A. §48-8-2(34)
11022
Postage
 
X
O.C.G.A. §48-8-2(10) and (34)
Direct mail postage is exempt if it is separately stated and passed on dollar-for-dollar with no mark up to the purchaser of the direct mail
Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

Sales and use taxes are not included in the sales price.

If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11110
X
 
O.C.G.A. § 48-8-2(34)(A)(ii) and (B)(iii)
Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11120
X
 
O.C.G.A. § 48-8-2(34)(A)(ii) and (B)(iii)
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11130
 
X
O.C.G.A. 48-8-3(3)
O.C.G.A. sec. 48-8-3(3) exempts from tax "[t]he federal retailers' excise tax if the tax is billed to the consumer separately from the selling price of the product . . ."

B. Sales Tax Holidays

Yes

No

Sales Tax Holidays: Does your state have a sales tax holiday?
 
X
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
$
0
 
 
20060
dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable thermostat, refrigerator, door, window
$
0
 
 
20150
All Disaster Preparedness Supply

$
0
 
 
20160
Specific Disaster preparedness general supply
$
0
 
 
20170
Specific Disaster preparedness safety supply
$
0
 
 
20180
Specific Disaster preparedness food-related supply
$
0
 
 
20190
Specific Disaster preparedness fastening supply
$
0
 
 
20070
School supply
$
0
 
 
20080
School art supply
$
0
 
 
20090
School instructional material.
$
0
 
 
20100
School computer supply
$
0
 
 
20105
All WaterSense products.  If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
$
0
 
 
20105
$
0
 
 
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20120
Prewritten computer software
$
0
 
 
20130
Clothing
$
0
 
 
20110
Computers
$
0
 
 

C. Product Definitions

Treatment

Reference

Reference Number
Clothing and related products

Taxable

Exempt

Statute/Rule Cite

Comment

20010
Clothing
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
20011
Diapers - Childrens
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
20012
Diapers - Adults
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
20015
Essential clothing priced below a state specific threshold
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
20050
Fur clothing
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
20020
Clothing accessories or equipment
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
20030
Protective equipment
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
20040
Sport or recreational equipment
X
 
O.C.G.A. §48-8-30 & 560-12-2-.110
Reference Number
Computer related products

Taxable

Exempt

Statute/Rule Cite

Comment

30100
Computer
X
 
O.C.G.A. §48-8-30
30040
Prewritten computer software
X
 
O.C.G.A. §48-8-30 and Ga. Comp. R. & Regs. 560-12-2-.111
30050
Prewritten computer software delivered electronically
 
X
O.C.G.A. §48-8-3(91); Ga. Comp. R. & Regs. 560-12-2-.111
30060
Prewritten computer software delivered via load and leave
 
X
O.C.G.A. §48-8-3(91); Ga. Comp. R. & Regs. 560-12-2-.111 and O.C.G.A. §48-8-3(91)
30015
Non-prewritten (custom) computer software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30025
Non-prewritten (custom) computer software delivered electronically
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30035
Non-prewritten (custom) computer software delivered via load and leave
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
Reference Number
Mandatory computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30200
Mandatory computer software maintenance contracts with respect to prewritten computer software
X
 
Ga. Comp. R. & Regs. 560-12-2-.111
taxable at 50% if the mandatory maintenance contract provides for tangible updates/upgrades and services. Taxable at 100% if mandatory contract includes only tangible updates/upgrades
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
Reference Number
Optional computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
X
 
Ga. Comp. R. & Regs. 560-12-2-.111
30310
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30320
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30330
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
 
X
Ga. Comp. R. & Regs. 560-12-2-.111
Reference Number
Indicate your state's tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.

Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.

Taxable

Exempt

Statute/Rule Cite

Comment

30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
50
%
50
%
Ga. Comp. R. & Regs. 560-12-2-.111
30410
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software
0
%
100
%
Ga. Comp. R. & Regs. 560-12-2-.111
30420
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software
0
%
100
%
Ga. Comp. R. & Regs. 560-12-2-.111
30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
0
%
100
%
Ga. Comp. R. & Regs. 560-12-2-.111
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Yes

No

Statute/Rule Cite

Comment

31000
A state imposing tax on products "transferred electronically" is not required to adopt definitions for specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books?
 
X
O.C.G.A. §48-8-30
Reference Number
For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax.
Does your state impose tax on:

Yes

No

Statute/Rule Cite

Comment

31065
Digital audio visual works sold to users other than the end user.
 
X
O.C.G.A § 48-8-30
31050
Digital audio visual works sold with rights of use less than permanent use...
 
X
O.C.G.A § 48-8-30
31060
Digital audio visual works sold with rights of use conditioned on continued payment.
 
X
O.C.G.A § 48-8-30
31095
Digital audio works sold to users other than the end user.
 
X
O.C.G.A § 48-8-30
31080
Digital audio works sold with rights of use less than permanent.
 
X
O.C.G.A § 48-8-30
31090
Digital audio works sold with rights of use conditioned on continued payments.
 
X
O.C.G.A § 48-8-30
31125
Digital books sold to users other than the end user.
 
X
O.C.G.A § 48-8-30
31110
Digital books sold with rights of use less than permanent.
 
X
O.C.G.A § 48-8-30
31120
Digital books sold with rights of use conditioned on continued payments.
 
X
O.C.G.A § 48-8-30
31121
Does your state treat subscriptions to products "transferred electronically" differently than a non-subscription purchase of such product?
 
X
O.C.G.A § 48-8-30
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Taxable

Exempt

Statute/Rule Cite

Comment

31040
Digital audio visual works sold to an end user with rights for permanent use
 
X
O.C.G.A § 48-8-30
31070
Digital audio works sold to an end user with rights for permanent use
 
X
O.C.G.A § 48-8-30
31100
Digital books sold to an end user with rights for permanent use
 
X
O.C.G.A § 48-8-30
Reference Number
Section 332.H. provides that states may have product based exemptions for specific items within specified digital products.

("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.)

List product based exemptions for specific items included in specified digital products. Example: digital textbooks

Taxable

Exempt

Statute/Rule Cite

Comment

32000
N/A
 
 
Reference Number
Food and food products

Taxable

Exempt

Statute/Rule Cite

Comment

40010
Candy
X
 
O.C.G.A § 48-8-3(57)
Subject to local taxes only when sold to an individual (i.e., not a business) for off-premises human consumption
40020
Dietary Supplements
X
 
O.C.G.A § 48-8-3(57)
40030
Food and food ingredients excluding alcoholic beverages and tobacco
X
 
O.C.G.A § 48-8-3(57)
Subject to local taxes only when sold to an individual (i.e., not a business) for off-premises human consumption
40040
Food sold through vending machines
X
 
O.C.G.A § 48-8-3(57)
Subject to local taxes only when sold to an individual (i.e., not a business) for off-premises human consumption. However, prepared food sold through vending machines is subject to both state and local tax.
40050
Soft Drinks
X
 
O.C.G.A § 48-8-3(57)
Subject to local taxes only when sold to an individual (i.e., not a business) for off-premises human consumption
40060
Bottled Water
X
 
O.C.G.A § 48-8-3(57)
Subject to local taxes only when sold to an individual (i.e., not a business) for off-premises human consumption
41000
Prepared Food
X
 
O.C.G.A § 48-8-30
Reference Number
Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)

Included in Prepared Food

Excluded From Prepared Food

Statute/Rule Cite

Comment

41010
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
 
X
O.C.G.A § 48-8-2(27)(B)
Subject to local taxes only when sold to an individual (i.e., not a business) for off-premises human consumption
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
 
O.C.G.A § 48-8-2(27)(A)
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
 
O.C.G.A. § 48-8-2(27)
41030
Bakery items that meet the definition of prepared food sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
X
 
O.C.G.A § 48-8-2(27)(A)
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
X
 
O.C.G.A. § 48-8-2(27)
  
Health-care products (indicate how the options are treated in your state)

  

  

  

  

Reference Number
Drugs for human use

Taxable

Exempt

Statute/Rule Cite

Comment

51010
Drugs, other than over-the-counter drugs, for human use without a prescription
X
 
O.C.G.A § 48-8-30
exemption is for drugs that are lawfully dispensable only by prescription for the treatment of natural persons
51020
Drugs, other than over-the-counter drugs, for human use with a prescription
 
X
O.C.G.A § 48-8-3(47)
exemption is for drugs that are lawfully dispensable only by prescription for the treatment of natural persons
51050
Insulin for human use without a prescription
 
X
O.C.G.A § 48-8-3(47)
51060
Insulin for human use with a prescription
 
X
O.C.G.A § 48-8-3(47)
51090
Medical oxygen for human use without a prescription
X
 
O.C.G.A § 48-8-30
51100
Medical oxygen for human use with a prescription
 
X
Ga. Comp. R & Regs. 560-12-2-.30, O.C.G.A § 48-8-3(51)
51130
Over-the-counter drugs for human use without a prescription
X
 
O.C.G.A § 48-8-30
51140
Over-the-counter drugs for human use with a prescription
X
 
O.C.G.A § 48-8-30
51170
Grooming and hygiene products for human use that don't meet the definition of "drug"
X
 
O.C.G.A § 48-8-30
51171
Grooming and hygiene products for human use that meet the definition of "drug" without a prescription
X
 
O.C.G.A § 48-8-30
51172
Grooming and hygiene products for human use that meet the definition of "drug" with a prescription
X
 
O.C.G.A § 48-8-3(47)
exemption is for drugs that are lawfully dispensable only by prescription for the treatment of natural persons
51175
Feminine hygiene products
X
 
O.C.G.A § 48-8-30
51190
Over-the-counter drugs for human use to hospitals
X
 
Ga. Comp. R & Regs. 560-12-2-.30 and Ga. Comp. R & Regs. 560-12-2-.73
51195
Over-the-counter drugs for human use to other medical facilities
X
 
Ga. Comp. R & Regs. 560-12-2-.30 and Ga. Comp. R & Regs. 560-12-2-.73
51200
Prescription drugs for human use to hospitals
 
X
O.C.G.A. § 48-8-3(47)
51205
Prescription drugs for human use to other medical facilities
 
X
O.C.G.A. § 48-8-3(47)
51240
Free samples of drugs for human use
X
 
O.C.G.A § 48-8-30
51250
Free samples of prescription drugs for human use
 
X
O.C.G.A. § 48-8-3(47)
Reference Number
Drugs for animal use

Taxable

Exempt

Statute/Rule Cite

Comment

51030
Drugs, other than over-the-counter drugs, for animal use without a prescription
X
 
O.C.G.A § 48-8-30
51040
Drugs, other than over-the-counter drugs, for animal use with a prescription
X
 
O.C.G.A § 48-8-30
51070
Insulin for animal use without a prescription
X
 
O.C.G.A § 48-8-30
51080
Insulin for animal use with a prescription
X
 
O.C.G.A § 48-8-30
51110
Medical oxygen for animal use without a prescription
X
 
O.C.G.A § 48-8-30
51120
Medical oxygen for animal use with a prescription
X
 
O.C.G.A § 48-8-30
51150
Over-the-counter drugs for animal use without a prescription
X
 
O.C.G.A § 48-8-30
51160
Over-the-counter drugs for animal use with a prescription
X
 
O.C.G.A § 48-8-30
51180
Grooming and hygiene products for animal use
X
 
O.C.G.A § 48-8-30
51210
Over-the-counter drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
O.C.G.A § 48-8-30
51220
Prescription drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
O.C.G.A § 48-8-30
51260
Free samples of drugs for animal use
X
 
O.C.G.A § 48-8-30
51270
Free samples of prescription drugs for animal use
X
 
O.C.G.A § 48-8-30
Reference Number
Durable medical equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

52010
Durable medical equipment, not for home use, without a prescription
X
 
O.C.G.A § 48-8-30
52020
Durable medical equipment, not for home use, with a prescription
 
X
O.C.G.A § 48-8-3(54)
52030
Durable medical equipment, not for home use, with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(54)
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(54)
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(54)
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
O.C.G.A § 48-8-3(54)
52070
Durable medical equipment for home use without a prescription
X
 
O.C.G.A § 48-8-30
52080
Durable medical equipment for home use with a prescription
 
X
O.C.G.A § 48-8-3(54)
52090
Durable medical equipment for home use with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(54)
52100
Durable medical equipment for home use with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(54)
52110
Durable medical equipment for home use with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(54)
52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
 
X
O.C.G.A § 48-8-3(54)
52130
Oxygen delivery equipment, not for home use, without a prescription
X
 
O.C.G.A § 48-8-30
52140
Oxygen delivery equipment, not for home use, with a prescription
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52150
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52190
Oxygen delivery equipment for home use without a prescription
X
 
O.C.G.A § 48-8-30
52200
Oxygen delivery equipment for home use with a prescription
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52210
Oxygen delivery equipment for home use with a prescription paid for by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52250
Kidney dialysis equipment, not for home use, without a prescription
X
 
O.C.G.A § 48-8-30
52260
Kidney dialysis equipment, not for home use, with a prescription
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52270
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52310
Kidney dialysis equipment for home use without a prescription
X
 
O.C.G.A § 48-8-30
52320
Kidney dialysis equipment for home use with a prescription
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52330
Kidney dialysis equipment for home use with a prescription paid for by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52370
Enteral feeding systems, not for home use, without a prescription
X
 
O.C.G.A § 48-8-30
52380
Enteral feeding systems, not for home use, with a prescription
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52390
Enteral feeding systems, not for home use, with a prescription paid for by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52430
Enteral feeding systems for home use without a prescription
X
 
O.C.G.A § 48-8-30
52440
Enteral feeding systems for home use with a prescription
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52450
Enteral feeding systems for home use with a prescription paid for by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
 
X
O.C.G.A. § 48-8-3(54);Ga. Comp. R & Regs 560-12-2-.30
52490
Repair and replacement parts for durable medical equipment which are for single patient use
X
 
O.C.G.A § 48-8-3(54), and O.C.G.A § 48-8-2(15) - Exempt for durable medical equipment prescribed by a physician.
Reference Number
Mobility enhancing equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

53010
Mobility enhancing equipment without a prescription
X
 
O.C.G.A § 48-8-30
53020
Mobility enhancing equipment with a prescription
 
X
O.C.G.A § 48-8-3(72)
53030
Mobility enhancing equipment with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(72)
53040
Mobility enhancing equipment with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(72)
53050
Mobility enhancing equipment with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(72)
53060
Mobility enhancing equipment with a prescription reimbursed by Medicaid
 
X
O.C.G.A § 48-8-3(72)
Reference Number
Prosthetic devices (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

54010
Prosthetic devices without a prescription
X
 
O.C.G.A § 48-8-30
54020
Prosthetic devices with a prescription
 
X
O.C.G.A § 48-8-3(54)
54030
Prosthetic devices with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(54)
54040
Prosthetic devices with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(54)
54050
Prosthetic devices with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(54)
54060
Prosthetic devices with a prescription reimbursed by Medicaid
 
X
O.C.G.A § 48-8-3(54)
54070
Corrective eyeglasses without a prescription
X
 
O.C.G.A § 48-8-30
54080
Corrective eyeglasses with a prescription
 
X
O.C.G.A § 48-8-3(47)
54090
Corrective eyeglasses with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(47)
54100
Corrective eyeglasses with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(47)
54110
Corrective eyeglasses with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(47)
54120
Corrective eyeglasses with a prescription reimbursed by Medicaid
 
X
O.C.G.A § 48-8-3(47)
54130
Contact lenses without a prescription
X
 
O.C.G.A § 48-8-30
54140
Contact lenses with a prescription
 
X
O.C.G.A § 48-8-3(47)
54150
Contact lenses with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(47)
54160
Contact lenses with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(47)
54170
Contact lenses with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(47)
54180
Contact lenses with a prescription reimbursed by Medicaid
 
X
O.C.G.A § 48-8-3(47)
54190
Hearing aids without a prescription
 
X
O.C.G.A § 48-8-3(47)
54200
Hearing aids with a prescription
 
X
O.C.G.A § 48-8-3(52)
54210
Hearing aids with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(52)
54220
Hearing aids with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(52)
54230
Hearing aids with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(52)
54240
Hearing aids with a prescription reimbursed by Medicaid.
 
X
O.C.G.A § 48-8-3(52)
54250
Dental prosthesis without a prescription
X
 
O.C.G.A § 48-8-30
54260
Dental prosthesis with a prescription
 
X
O.C.G.A § 48-8-3(54)
54270
Dental prosthesis with a prescription paid for by Medicare
 
X
O.C.G.A § 48-8-3(54)
54280
Dental prosthesis with a prescription reimbursed by Medicare
 
X
O.C.G.A § 48-8-3(54)
54290
Dental prosthesis with a prescription paid for by Medicaid
 
X
O.C.G.A § 48-8-3(54)
54300
Dental prosthesis with a prescription reimbursed by Medicaid
 
X
O.C.G.A § 48-8-3(54)
Reference Number
Telecommunications & related products

Taxable

Exempt

Statute/Rule Cite

Comment

60010
Ancillary Services
 
 
60020
Conference bridging service
X
 
Ga. Comp. R & Regs. 560-12-2-.24
Taxable for mobile wireless service; exempt for land lines.
60030
Detailed telecommunications billing service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
60040
Directory assistance
 
X
Ga. Comp. R & Regs. 560-12-2-.24
60050
Vertical service
X
 
Ga. Comp. R & Regs. 560-12-2-.24
60060
Voice mail service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
Reference Number
Telecommunications (Indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

61000
Intrastate Telecommunications Service
 
X
O.C.G.A § 48-8-2(31)(A), Ga. Comp. R & Regs. 560-12-2-.24
Intrastate telecommunications service is exempt, however, local telecommunications service is taxable.
61010
Interstate Telecommunications Service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61020
International Telecommunications Service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61030
International 800 service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61040
International 900 service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61050
International fixed wireless service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61060
International mobile wireless service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
The regulation mentions the term "cellular telephone service," the Georgia Department of Revenue uses this term synonymously with the term "mobile wireless service." Taxable only to the extent it is treated as a local telecommunications service.
61080
International prepaid calling service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61090
International prepaid wireless calling service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
The regulation mentions the term "cellular telephone service." The Georgia Department of Revenue uses this term synonymously with the term "mobile wireless service." Taxable only to the extent it is treated as a local telecommunications service.
61100
International private communications service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61110
International value-added non-voice data service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61120
International residential telecommunications service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61130
Interstate 800 service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61140
Interstate 900 service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61150
Interstate fixed wireless service
 
X
Ga. Comp. R & Regs. 560-12-2-.24
61160
Interstate mobile wireless service
 
X
Ga. Comp. R & Regs. 560-12-2-.24