Georgia Sales and Use Tax
As a unit of the State of Georgia, Georgia Institute of Technology is exempt from the payment of Georgia Sales and Use Tax.
Taxes of Other States
Generally, the Institute is not liable for sales taxes of other states if the transaction, or delivery of goods takes place in the State of Georgia. If title passes in the other state, the Institute may be liable to pay taxes if a specific tax exemption is not obtained. Georgia Tech is exempt from sales and use tax for the states of Ohio, Tennessee, Florida for goods delivered to units within those states.
Obtaining Exemption Certificates
Copies of the exemption certificates are available on the Business Services form bank.
Invoices Charging Sales Tax
Invoices charging sales tax should be approved for the amount less the sales tax if the goods are shipped to a state that allows tax exemption.
Petty Cash and Travel
Individual payments for petty cash purchases and travel are not exempt from sales tax as the transaction was with an individual, not Georgia Tech.
Hotel/Motel Excise Tax Policy
Employees traveling within the state of Georgia on official business are exempt from local, county and municipal excise tax on lodging in accordance with Act No. 621.
The "State of Georgia Exemption of the Local Hotel/Motel Excise Tax Form" should be utilized to obtain an exemption. The form should be submitted when the traveler initially checks in to the hotel