Ga. Comp. R. & Regs. R. 560-12-2-.90 - Bona Fide Private Elementary and Secondary Schools
(1) For the purpose of this regulation, a
bona fide private elementary school means one regularly established for the
purpose of teaching basic subjects above the kindergarten and below the
secondary school commonly embracing 6 to 8 grades; bona fide private secondary
school means one regularly established for the teaching of basic subjects
between elementary and collegiate, including a junior college.
(2) Any bona fide private elementary or
secondary school eligible to receive tax deductible contributions should make
application to the Department of Revenue, Sales and Use Tax Unit, for exemption
from payment of sales and use tax on its purchases of tangible personal
property and services to be used exclusively for educational purposes, and food
for school lunch program to be consumed on the premises by pupils and employees
of such school.
(3) The application
shall be by letter, stating the name and address of the school, the date
opened, number of grades equivalent to public schools, number of class rooms,
number of teachers regularly employed, average number of students, number of
months open each year. There must be attached a copy of a Certificate issued by
the U.S. Internal Revenue Service, or the Georgia Income Tax Unit, stating that
an Income Tax exemption is granted for educational purposes and that
contributions to the school are deductible for income tax purposes.
(4) Upon approval of an application, the
Sales and Use Tax Unit will furnish the school with a "Letter of
Authorization", (Form ST-USC-1). The school must furnish one photographic copy
of the letter to each supplier of tangible personal property or services in
order to relieve him from collecting the tax. Misuse of a Letter of
Authorization shall be ground for cancellation.
(5) The exemption does not extend to sales
made to Parent Teacher Associations, Class Room Mothers, Student Groups or
other school groups, or to sales made on school property through vending
machines, snack bars, or other such outlets.
Notes
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