Georgia Amends Machinery and Equipment Regulations

Monday, December 8th, 2014

A row of oil cans.

The Georgia Department of Revenue has adopted two amendments to the manufacturing machinery and equipment regulations.

On July 1, 2014, Georgia approved a law changing the taxability of consumable supplies used in manufacturing. For this law change, the Georgia Department of Revenue amended its regulations. Effective December 7, 2014, regulations will reflect that consumable supplies and living organisms may now qualify for exemption as equipment required for and used in manufacturing.

First, "consumable supplies" was added to the definition of "equipment." Previously, "equipment" excluded consumable supplies. Equipment and consumable supplies now receive identical tax treatment.

Second, "living organisms" was removed from the list of non-exempt machinery or equipment. Machinery and equipment must be "necessary and integral" to the manufacture of tangible personal property. Living organisms may now be exempt from tax as long as they are necessary and integral to production.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

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