GEORGIA SALES AND USE TAX

POLICY STATEMENT ST-2002-20-09-001

Issue Date: September 20, 2002

Effective Date: October 1, 2002

Subject: Revenue Rule 560-12-2-107. "Computer Equipment. Amended."

Issue: Does the requirement to conduct at least a majority of its business with nonaffiliated entities apply to any Certificate of Exemption issued on a company facility basis?  

Statutory Authority: O.C.G.A. 48-8-3(68) and Revenue Rule 560-12-2-.107 Computer Equipment.Amended

Statement: The eligibility requirement for a high-technology company to be doing a majority of its business with nonaffiliated entities shall not apply to any exemption issued on a company facility basis.

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