Georgia Updates SST Taxability Matrix and Certificate of Compliance

Georgia has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2018. The state’s matrix and certificate of compliance can be viewed on the SST Governing Board’s website at http://www.streamlinedsalestax.org/index.php?page=Georgia.

Taxability Matrix

In the matrix, new categories have been added for children’s diapers, adult diapers, and feminine hygiene products. In addition, a “Disclosed Practice” topic is added concerning tax administration practices for medical products. Responses for the new additions are not yet included.

Certificate of Compliance

Changes are made to citations and questions throughout the certificate. Notably, in Section 308 (State and local tax rates), clarification is made that:

  • food and food ingredients are subject to most local sales and use taxes when sold to individuals for off-premises human consumption; and
  • in part of DeKalb County, one local tax does not apply to certain food sales though other local taxes do apply.

In Section 322 (Sales tax holidays) a “No” response is added to the question of whether the state has a sales tax holiday.

In section 323 (Caps and thresholds), an answer and comment are added indicating that as of July 1, 2017, the tax on certain boat repairs is capped at $35,000.

In Part II (Product definitions), it is indicated that no definitions have been adopted for feminine hygiene products or for grooming and hygiene products.

Taxability Matrix and Certificate of Compliance, Georgia Department of Revenue, revised July 30, 2018, effective as noted

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