Georgia DOR Adopts Amended Sales, Use Tax Regulation on Computer Equipment

The Georgia Department of Revenue (DOR) adopted amendments to the regulation regarding computer equipment for sales and use tax purposes. The rule is updated in conformity with the provisions of HB 1291 regarding sales tax exemption for computer equipment. The rule provides that the first $15 million in purchases each year is taxable at 10 percent of the ordinary state and local rate and includes changes to the items that qualify for the exemption. The regulation takes effect Sept. 7. [Ga. Dep’t of Revenue, Reg. Section 560-12-2-.107, 08/21/25]