Georgia DOR Issues Revised Bulletin Regarding Sales and Use Tax Exemption for Qualified Food Banks

The Georgia Department of Revenue Aug. 11 issued a revised bulletin on sales and use tax exemptions for qualified food banks. Sales of food and food ingredients to qualified food banks have been tax exempt since July 1, 2014. The bulletin notes that Senate Bill 104 extends the sales tax exemption for qualified food banks indefinitely. A food bank qualifies for the exemption if it: 1) is exempt from taxation under IRC Section 501(c)(3); and 2) operates primarily for providing hunger relief to low income persons residing in Georgia. Qualified food banks must present a valid authorization letter to the ...