Books Sold Through Teachers Taxable in Georgia

Friday, February 17th, 2017

 
 
Stack of textbooks infront of chalkboard.
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Georgia
General

The Georgia Tax Tribunal ruled that sales of books by out-of-state dealers are taxable when Georgia teachers act as representatives for the dealers.

The taxpayer is an out-of-state company selling books and other educational materials. The taxpayer makes its sales through teachers. The teachers (1) place, receive, and distribute orders and (2) handle all complaints, concerns, returns, and refunds.

Sales by out-of-state dealers with representatives in Georgia are taxable. Representatives are non-employees acting on behalf of dealers. Teachers are non-employees acting on behalf of a company when they facilitate the ordering process. As a result, the taxpayer's Georgia sales are taxable.

http://gataxtribunal.georgia.gov/sites/gataxtribunal.georgia.gov/files/related_files/document/Scholastic%20Book%20Clubs%2C%20Inc.%20-%20Decision%2C%202017-2%20Ga.%20Tax%20Tribunal%2C%20February%2014%2C%202017.PDF


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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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