Rule 560-12-2-.23 - Colleges and Universities(1) The tax does not apply to sales of tangible personal property and services to the University System of Georgia and its educational units.(2) The tax does not apply to sales of tangible personal property and services to be used exclusively for educational purposes by those private colleges and universities in this State whose academic credits are accepted as equivalents by the University System of Georgia and its educational units. However, such private college or university must furnish each supplier of exempt tangible personal property or services with a copy of "Letter of Authorization", (Form STUSC- 1) issued by the Sales and Use Tax Unit.(3) The following are examples of tangible personal property and services which are exempt when sold to such private colleges and universities for use in their academic and educational facilities: (a) Books purchased for library.(b) Books purchased for teachers.(c) Maintenance supplies.(d) Instructional supplies.(e) Athletic equipment and supplies, except when purchased by an independent athletic association.(f) Electricity and fuel.(g) Furniture and fixtures.(h) Office supplies and equipment.(j) Laboratory equipment.(k) Food purchased by the college or university and furnished to its students as a part of a single charge for room, board and tuition.(4) The following are examples of tangible personal property and services which are not exempt when sold to such colleges and universities: (a) Motel charges for school conferences when paid for by individual students.(b) College yearbook when payment is not included in tuition fees and charges.(c) In event such colleges and universities sell meals to students and others, wherein the meal is paid for by means other than the charge for such meals having been included in room, board and tuition fees and charges, the colleges and universities shall collect the tax from such students and other persons as a retail sale.Ga. Comp. R. & Regs. R. 560-12-2-.23
Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427.
Original Rule entitled "Colleges and Universities" adopted. F. and eff. June 30, 1965.Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975.