Georgia SALT Alerts - March

State and Local Tax Insights

March 14, 2019 | Military Spouses Residency Relief Act | Sale and Use Tax Exemption for Qualified Job Training Organizations

  • The Georgia Dept. of Revenue (DOR) has issued guidance on the taxation and withholding of state income taxes on wages of certain nonresident military spouses. The guidance applies under the federal Military Spouses Residency Relief Act, when the spouse of a service member may be exempt from state income tax on income from services performed in GA if certain conditions are met. Affected spouses may immediately suspend withholding on their wages by amending Georgia Form G-4 with their employers. For more details: https://bit.ly/2EvMAWM
  • The Georgia Dept. of Revenue has updated a policy bulletin on the sale and use tax exemption for qualified job training organizations. It provides that 2019 letters of authorization (LOAs), issued to qualified organizations, will be valid from 4/1/19 through 6/30/20. An organization must present a valid LOA to the seller in order to make tax-exempt purchases. A GA organization qualifies if it specializes in selling donated items; provides job training and services to people with workplace disadvantages and disabilities; and meets other conditions. (SUT-2017-04)

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