Ga. Comp. R. & Regs. R. 560-12-2-.23 - Colleges and Universities
(1) The tax does not apply to sales of
tangible personal property and services to the University System of Georgia and
its educational units.
(2) The tax
does not apply to sales of tangible personal property and services to be used
exclusively for educational purposes by those private colleges and universities
in this State whose academic credits are accepted as equivalents by the
University System of Georgia and its educational units. However, such private
college or university must furnish each supplier of exempt tangible personal
property or services with a copy of "Letter of Authorization", (Form STUSC- 1)
issued by the Sales and Use Tax Unit.
(3) The following are examples of tangible
personal property and services which are exempt when sold to such private
colleges and universities for use in their academic and educational facilities:
(a) Books purchased for library.
(b) Books purchased for teachers.
(c) Maintenance supplies.
(d) Instructional supplies.
(e) Athletic equipment and supplies, except
when purchased by an independent athletic association.
(f) Electricity and fuel.
(g) Furniture and fixtures.
(h) Office supplies and equipment.
(i) Kitchen equipment.
(j) Laboratory equipment.
(k) Food purchased by the college or
university and furnished to its students as a part of a single charge for room,
board and tuition.
(4)
The following are examples of tangible personal property and services which are
not exempt when sold to such colleges and universities:
(a) Motel charges for school conferences when
paid for by individual students.
(b) College yearbook when payment is not
included in tuition fees and charges.
(c) In event such colleges and universities
sell meals to students and others, wherein the meal is paid for by means other
than the charge for such meals having been included in room, board and tuition
fees and charges, the colleges and universities shall collect the tax from such
students and other persons as a retail sale.
Notes
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