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NEW REGULATIONS

The following Regulations have recently been proposed:

Proposed Rule 560-12-1-.14 "Conversion of Property by Dealer and Adoption of New Rule 560-12-1-.14 Withdrawals from Inventory"

  • Repeal of current Rule 560-12-1-.14 “Conversion of Property by Dealer.”
  • Proposed new Rule 560-12-1-.14 “Withdrawals from Inventory.”
  • Repeal of current Rule 560-12-2-.96 “Samples.”

Proposed Rule 560-7-3-.05 "Related Member Interest Expenses and Costs; Intangible Expenses and Costs."

Proposed Rule 560-7-8-.46 "Definition of Business Enterprise."

Proposed Rule 560-7-8-.47 "Qualified Education Expense Credit"

Adopted Rule 560-11-2-.56

Proposed Rule 560-12-2-.114  "Water Efficient Products Sales Tax Holiday"

Proposed Rule 560-12-2-.106  "United States Government Defense Contractors"

The following Regulations have recently been adopted:

Rule 560-7-8-.48 "Clean Energy Property and Wood Residuals Tax Credits"  

Rule 560-7-3-.10 Interest Income on Government Obligations  

Rule 560-12-2-.30 "Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items."

The following Regulations have been repealed:

For additional Tax Regulations please click here to go to the Secretary of State’s web site.

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The Department allows a 30-day comment period when it proposes a new regulation. If you would like to receive email notification of new regulations, please subscribe to the regulations/rules comment distribution list at http://www.dor.ga.gov/listserve/index.aspx . If you no longer desire to receive this information, you may unsubscribe using the same link.