Theater Renovation and Expansion Exempt in Georgia

Monday, August 7th, 2017

 
 
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Georgia issued a bulletin on the exemption for a qualified theater renovation. Between July 1, 2017 and January 1, 2019, sales of construction materials used to renovate or expand a qualified theater are exempt.

The exemption applies to materials used to renovate or expand theaters located within a facility in the state that (1) contains an art museum, symphonic hall, and theater; (2) charges for admission; and (3) is owned or operated by a tax-exempt organization. Although the exemption does not mention any particular theater, the Alliance Theatre in Atlanta fits these criteria. Qualifying materials include property that remains at the site after the completion of the project and materials that become part of the real property.

https://www.ttrus.com/TheatreRenovation


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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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