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Georgia Adopts Integrated Plant Theory Rules


Manufacturing

The State of Georgia enacted amended sales and use tax rules with respect to manufacturing equipment and machinery. The changes made include amending the definition of manufacturing to correlate with the definition of "manufacture of tangible personal property" and indicating that manufacturing begins when industrial materials are received at a plant and ends when the packaging operation is complete. The changes included amendments to the definition of repair parts and machinery clothing. These changes broaden the machinery exemption for these parts. Under the new rule, a taxpayer must have an exemption certificate to claim the broadened manufacturing and machinery exemptions. (Regulation Se. 560-12-2-.62, Effective January 1, 2009)

(12/31/2009)
(Archived)
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