Georgia Extends Exemptions for Nonprofit Volunteer Health Organizations

Georgia has enacted legislation that extends the sunset date for two sales and use tax exemptions for nonprofit volunteer health organizations. The legislation extends the end date to June 30, 2024 (previously June 30, 2019) for the state’s sales and use tax exemptions for:

• Sales of tangible personal property to a nonprofit health center in Georgia which has been established under the authority of and is receiving funds pursuant to the United States Public Health Service Act, if such health clinic obtains an exemption determination letter from the commissioner. This only applies to the state level tax. Local taxes will still apply.
• Sales of tangible personal property and services to a nonprofit volunteer health clinic which primarily treats indigent persons with incomes below 200% of the federal poverty level and which property and services are used exclusively by the clinic in performing a general treatment function in Georgia when such clinic is a tax exempt organization under the Internal Revenue Code and obtains an exemption determination letter from the commissioner

(H.B. 168, Laws 2019)