Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

Sales Tax Exemption for Pollution-eliminating Machinery | Johnson County Tax Rate Reduced to 7%

  • The Georgia Dept. of Revenue has amended the sales tax exemption for the sale of machinery used for reducing or eliminating air or water pollution. The seller must remit tax unless the purchaser furnishes the seller with a Form ST-M8 (“Certificate of Exemption”), certifying that the purchaser is entitled to purchase the items without paying tax. Claims for refund must be filed within three years from the tax payment date. If a taxpayer seeks a refund on a purchase made prior to obtaining and using Form ST-M8, the refund will be made without interest. The amended rule is effective 20 days from filing with the Georgia Secretary of State.
  • Listen up, residents of Johnson County! The Georgia Dept. of Revenue has announced that effective Oct. 1, 2019, Johnson County will end its 1% Special Purpose Local Option Sales Tax, lowering the total tax rate in the county from 8% to 7%.

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