Legal Blog
on State and Local Taxation (SALT)
Nonprofit Organizations: Sales Tax Obligations Relating to Sales at Silent Auctions
Nonprofit organizations that hold fundraisers or sell merchandise must be cognizant of sales tax collection obligations. Many nonprofit organizations think that they are not obligated to collect sales tax. Perhaps they believe that they are not required to collect tax because they do not routinely sell products or tickets. Some organizations think that their exemption […]
Construction Contractors’ Georgia Sales and Use Tax Obligations
Construction projects are changing the landscape across Metro Atlanta and Georgia. Contractors are busy buying materials for use in construction contracts. As they spend money to buy the materials, contractors must understand their state sales and use tax obligations. In this edition of “Pass the Salt,” we provide several tips for contractors trying to stay […]
Georgia Department of Revenue Announces its Position on Sales Taxation of Entry Fees
Organizations, including nonprofit organizations, and businesses, that host annual competitions or tournaments or businesses that charge an entry fee for participation in tournaments or leagues should take note of Georgia Department of Revenue Policy Bulletin SUT-2017-08, Application of Georgia Sales and Use Tax to Charges for Participation in Certain Games and Amusement Activities. In the […]
How Georgia residents can address income tax issues when relocating to states that don’t have income tax?
In 2017, I discussed on Gaslowitz Frankel LLC’s Wealth Matters radio show, with partners Robert Port and Millie Baumbusch, and with additional guest Brian Enlow of Warren Averett, LLC. Listen to the show at: http://gwinnettbusinessradiox.com/gaslowitz-frankel-24/ Litwin Law represents individuals in state and local tax matters. Litwin Law deals with a variety of issues that arise […]
Changing your Residency to Florida and the Presumption of Continuing Legal Residence
Georgia borders Florida and Tennessee – states that do not tax personal income. Longtime legal residents of Georgia who hope to change their legal residence to Florida or Tennessee must understand how to change legal residency (domicile). A taxpayer who wants to move to Florida or Tennessee but continue to travel back-and-forth to Georgia cannot […]
Sales Tax: Keeping the (Good) Faith in Taking Resale and Exemption Certificates
At some point in the life of a business, the business will undergo a sales and use tax audit. For sellers of product (most notably, tangible personal property), in Georgia, every sale is presumed to be a sale-at-retail for which the seller must collect sales and use tax. If the seller does not collect tax […]
GEORGIA DEPARTMENT OF REVENUE ANNOUNCES ITS POSITION ON SALES TAXATION OF ENTRY FEES
Posted: February 5, 2018
CHANGING YOUR RESIDENCY TO FLORIDA AND THE PRESUMPTION OF CONTINUING LEGAL RESIDENCE
Posted: February 5, 2018
SALES TAX: KEEPING THE (GOOD) FAITH IN TAKING RESALE AND EXEMPTION CERTIFICATES
Posted: February 5, 2018
NOTE: Pass the SALT Blog of The Litwin Law Firm, P.C. is a blog dedicated to sharing views and ideas on state and local taxation. This document is an overview and summary of state and local tax obligations. This document is not intended to be, nor should be interpreted as, legal advice. For legal advice, the reader should contact an attorney.