New Sales Tax Exemption for Georgia Fine Arts Non-Profits
On August 21, 2017, the Georgia Department of Revenue released Policy Bulletin SUT-2017-07 providing a sales tax exemption for sales of tickets, fees, or charges for admission to certain fine arts performances or exhibitions at a facility owned by a Section 501(c)(3) non-profit organization. Fine arts are defined in the bulletin as “music performed by a symphony orchestra, poetry, photography, ballet, dance, opera, theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and architecture.” The Policy Bulletin is binding on agency personnel and is effective from April 25, 2017 to July 1, 2020, unless superseded or modified by a change in statute, regulation, court decision, or subsequent Policy Bulletin.
What Does This Mean?
This Policy Bulletin represents a significant change for Georgia non-profits in the arts. Section 501(c)(3) organizations owning and operating facilities presenting fine arts performances or exhibitions (and their ticketing agencies) should change sales tax collection procedures immediately to pass this benefit on to their patrons.