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Category: Tax
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Experience:  CPA with tax experience.
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Do you know where I can find the Tax Law for the tax exemption

Resolved Question:

Do you know where I can find the Tax Law for the tax exemption for Printed Materials created in Georgia?
Submitted: 7 years ago.
Category: Tax
Expert:  JKCPA replied 7 years ago.
What exemption are you referring to? Exempt organizations such as charities, religious printed materials or commerical printers?
Customer: replied 7 years ago.
Commercial Printers
Expert:  JKCPA replied 7 years ago.
OK. Yes, that is under section (K) in O.C.G.A. § 48-8-2:

" (K) Notwithstanding any of the provisions contained in this paragraph, with respect to a person that is not a resident or domiciliary of Georgia, that does not engage in any other business or activity in Georgia, and that has contracted with a commercial printer for printing to be conducted in Georgia, such person shall not be deemed a "dealer" in Georgia merely because such person:

(i) Owns tangible or intangible property which is located at the Georgia premises of a commercial printer for use by such printer in performing services for the owner;

(ii) Makes sales and distributions of printed material produced at and shipped or distributed from the Georgia premises of the commercial printer;

(iii) Performs activities of any kind at the Georgia premises of the commercial printer which are directly related to the services provided by the commercial printer; or

(iv) Has printing, including any printing related activities, and distribution related activities performed by the commercial printer in Georgia for or on its behalf, nor shall such person, absent any contact with Georgia other than with or through the use of the commercial printer or the use of the United States Postal Service or a common carrier, have an obligation to collect sales or use tax from any of its customers located in Georgia based upon the activities described in divisions (i) through (iv) of this subparagraph. In no event described in this subparagraph shall such person be considered to have a fixed place of business in Georgia at either the commercial printer's premises or at any place where the commercial printer performs services on behalf of that person;"

Hope this helps!


Edited by JK_CPA on 11/3/2009 at 9:53 PM EST
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