Policy Bulletin SUT-2021-03, Ga. Dept. of Rev. (10/14/21). The Georgia Department of Revenue (Department) issued a policy bulletin providing guidance on new reporting requirements for certain high-technology companies investing in eligible computer equipment that have been issued a sales and use tax certificate of exemption pursuant to O.C.G.A. section 48-8-3(68), reflecting legislation enacted in 2021.
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