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Georgia State and Local Tax Alert – Sales and Use Tax Exemptions for Food Banks | GA Supreme Court Ruling on Fulton County Property Annexations Upheld

  • The Georgia Department of Revenue (DOR) has updated a policy bulletin on the sale and use tax exemption for qualified food banks to provide that 2019 letters of authorization (LOAs) issued to qualified food banks will be valid from 4/1/19 through 6/30/20. The update is being issued because a qualified food bank must present a valid LOA to the seller in order to make tax-exempt purchases. Further, for a refund of tax paid on food or food ingredients, a qualified food bank must hold an LOA that’s valid for the period in which the purchase was made.
  • The Georgia Supreme Court has upheld Atlanta’s 2017 annexation of property located within the Fulton County Industrial District. Fulton County sued the city, arguing that the annexation of property within the district was prohibited by a 1979 local constitutional amendment. The GA Supreme Court held that the amendment was void because it violated the “single subject” rule of the GA Constitution, which mandates that any amendment may deal with only one change to the constitution, unless the changes in a single amendment are “related.” (Dkt. No. S18A1156)

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