Investor Presentaiton
EXEMPTION PROCESS EXAMPLES
Refund Process for Capped Exemptions
Tax is paid up front and reimbursed upon application
and proof of documentation
Ex: Zoos, aquariums, and car museums
Reporting Requirements
When annual reports are required of DOR, DOR
requires sellers to report data to us on an annual basis
and, often, make annual application for their exemption
Ex: Community health centers, food banks, data centers
Self Help
Taxpayer visits the DOR website to obtain an exemption
certificate
Ex: Government entities, public colleges, sale for resale, etc.
Application Based
Taxpayer visits the DOR website, the Georgia Tax
Center, or works with a CPA to apply for their sales tax
exemption
Ex: Private colleges, food banks, high-technology exemption
DEPARTMENT of REVENUE
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