Ga. Comp. R. & Regs. R. 560-12-2-.79 - Schools
(1) Vendors and
lessors of tangible personal property to public schools, public school
principals, teachers, officers and employees, public school organizations
(parent, student, teacher or otherwise) and public school students
(individually or as unorganized groups) shall collect the tax at the time of
sale, at the sales price thereof, irrespective of the fact that same may be
sold for resale.
(a) Public schools, for the
purpose of this regulation, include all State, county or municipal educational
institutions, except such schools as may be required to register, collect,
remit and report sales and use taxes.
(b) A Certificate of Registration shall be
granted only to those public schools having a continuity of sales of tangible
personal property or charges for admission to games or entertainments and
maintaining adequate facilities for collecting, remitting and reporting sales
and use taxes.
(c) A Certificate of
Registration may be issued to a county or municipal Board of Education for
reporting sales and use taxes for all schools under its jurisdiction, provided
adequate records are maintained and regularly audited by the Board.
(d) Exemption certificates covering purchases
of tangible personal property by registered schools and Boards of Education
shall be honored only when purchase is pursuant to an official purchase order
signed by a person authorized to obligate the school or Board of Education for
payment therefor out of public funds.
(2) Purchase orders, oral or written, issued
by a person duly authorized to obligate a Board of Education, municipality,
county, or the State for payment of tangible personal property so purchased
shall be deemed "Official Purchase Orders." However, purchase orders issued for
property which does not become and remain the property of the Board of
Education, municipality, county, or the State will not be considered Official
Purchase Orders sufficient to exempt the property from taxation.
(3) Public funds shall include what is
usually referred to as "School Revolving Funds" or "Unappropriated School
Funds" provided such funds are subject to audit and control of a Board of
Education, municipality, county or the State.
(4) Certificates of Exemption (Forms ST-5):
Certificate of Exemption (Form ST-5) shall be honored only when purchases are
made pursuant to Official Purchase Orders to be paid for out of public funds.
Such certificates must be completed and signed by a person authorized to issue
Official Purchase Orders. Item 4 should be checked, and "Board of Education,
... County, (City or State of Georgia)" inserted in the space provided for
"Certificate of Registration Number".
(5) School Lunches. Sales tax does not apply
to school lunches sold and served to pupils or employees of public schools.
Food and drink which become component parts of such lunches are also exempt
from the tax and may be purchased under Certificates of Exemption (Forms
ST-5).
(6) School Cafeterias.
Schools operating cafeterias selling meals to students and the public are
required to register, collect and remit sales tax. Such cafeterias may purchase
tangible personal property for resale under Certificates of Exemption (Form
ST-5).
(7) Snack Bars. Snack bars
operated by schools, the proceeds from which go directly into "School Revolving
Funds," or "Unappropriated School Funds" shall pay the tax to vendors at the
time of purchase at the purchase price thereof. Any Certificates of
Registration heretofore issued to schools for the purpose of reporting and
remitting the tax on such sales must be returned to this office for
cancellation.
(8) Miscellaneous
Sales. Where public schools hold doughnut sales, candy sales, carnivals, etc.
and such purchases for resale are made from public funds, the tax must be paid
to vendors at the time of purchase at the purchase price thereof. Proceeds from
the resale of such property, which go directly into "School Revolving Funds" or
"Unappropriated School Funds," are not taxable.
(9) Admissions. The tax applies to all
charges for admissions, voluntary contributions and donations in lieu of
charges for admission to athletic events, entertainments, lectures, concerts,
etc. Public schools which are not registered shall file a Miscellaneous Sales
and Use Tax Report for each quarter in which such charges are made.
(10) Purchases by Public Schools, School
Groups, Organizations, etc. Official Purchase Orders shall not be recognized
for tangible personal property such as year books, class rings, graduation
gowns and caps, photographs, etc. or purchases for any school group,
organization, association, or individual. The tax shall be paid to vendors on
such purchases. If no tax is charged by the vendor, purchaser must declare the
tax and file a "Miscellaneous" Sales Tax Report (Form ST-3).
(11) P.T.A.'s, Classroom Mothers, Student
Groups, etc. Where P.T.A.'s, etc. hold fund raising projects, the gross
proceeds derived from charges for admission, voluntary contributions and
donations in lieu of admission charges, and sales of tangible personal
property, including candy, doughnuts, etc. are subject to the tax. Purchases
for resale on which the tax is paid to vendors may be claimed as exemptions on
Line 5 of the Sales Tax report form. "Miscellaneous" Sales Tax reports must be
filed for each month in which taxable sales are made.
Notes
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