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Daily Tax Report: State

Georgia DOR Determines Sales of Tickets to Taxpayer’s Seminars Not Subject to Sales Tax

Nov. 8, 2019, 10:35 PM

The Georgia Department of Revenue (DOR) Dec 28, 2018 determined in a letter ruling that charges for Taxpayer’s seminars held in the state weren’t subject to sales and use tax. Taxpayer conducted educational and self-improvement seminars for small business owners. The seminars were designed to give attendees an understanding of Taxpayer’s business opportunities and how attendees could meet their sales goals. The DOR noted that Georgia only specifies as taxable services personal, professional, and insurance services. The DOR found Taxpayer’s seminars did not fall under these service categories and were instead similar to job training or continuing education courses. Therefore,...

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