Purchases by Contractors Taxable in Georgia

Wednesday, November 2nd, 2016

 
 
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Georgia
Construction

The Georgia Court of Appeals ruled that building materials were taxable when an electrical contractor purchased and stored the materials in Georgia before shipping and using them in Afghanistan.

The Court explained that contractors are consumers of building materials - not resellers. Purchases by consumers are taxable, but purchases by resellers are exempt. It does not matter whether the materials would be used out-of-state.

Because building materials purchased and stored in Georgia are taxable, the fact that the contractor ultimately used the materials out-of-state did not matter.

https://efast.gaappeals.us/download?filingId=e6524760-5ec3-448c-a79a-cb6dcd8fabaa


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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 www.ttrus.com or call 866.578.8193.

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