Governor Sonny Perdue’s executive order was ratified by the General Assembly of Georgia to suspend the collection of sales and use tax on 1) prescription controlled substances and dangerous drugs distributed free of charge (prescription drug samples) on or after September 1, 2009, by pharmaceutical manufacturers or distributors to clinics, dentists, doctors, hospitals, or any person or entity located within Georgia; and 2) controlled substances and dangerous drugs distributed free of charge on or after September 1, 2008, for human clinical trials approved by an institutional review board accredited by the Association for the Accreditation of Human Research Protection Programs, effective July 1, 2009. Furthermore, the legislation amended the law to exempt sales and uses of controlled substances and dangerous drugs dispensed by prescription for the treatment of natural persons. Additional rules and regulations apply. For our previous news item on this topic, click here. (H.B. 59, Laws 2009)