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.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

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.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Vehicles Used to Transport Materials between Facilities...

Wednesday, August 15th, 2018 -The Arkansas Department of Finance and Administration recently ruled that a vehicle used to transport in-proce...

Economic Nexus in Washington

Monday, August 13th, 2018 -Effective October 1, 2018, certain out-of-state businesses will be required to collect and pay Washington sale...

Economic Nexus in Michigan

Thursday, August 9th, 2018 -Effective October 1, 2018, certain out-of-state sellers will be required to collect and pay Michigan sales or ...

Georgia Suspends Tax on Jet Fuel

Wednesday, August 8th, 2018 -Effective August 1, 2018, Georgia no longer collects state level sales and use tax on jet fuel. Georgia tax...

Employment Services Contracts for Permanent Employees Not...

Monday, August 6th, 2018 -The Ohio Board of Tax Appeals recently addressed whether contracts entered into by an employment services agen...

Alarm Systems and Monitoring Not Taxable in Missouri

Wednesday, August 1st, 2018 -The Missouri Department of Revenue recently released a ruling determining that (1) security, fire, tornado, an...