Georgia Farm Bureau News Alert - September 21, 2016

Page 1

September 21, 2016

www.gfb.org

Vol. 34 No. 31

GA REVENUE DEPT. PROVIDES GUIDANCE ON SALES TAX COLLECTION The Georgia Department of Revenue (DOR) has issued a notice to growers providing guidelines to follow in order to comply with sales tax rules. Growers are required to collect sales tax when they sell directly to the public through roadside stands or farmers markets. Most direct-to-public sales are Look for exempt from the 4 percent state tax, but are not exempt from local option taxes. the next By Dec. 30, Growers selling to the public are required to register with the issue of DOR and get a Sales and Use Tax account number. This can be done online at GFB News https://gtc.dor.ga.gov, where users can set up a username and password, Alert on register for the account number and file up to 36 months of returns. Businesses October 5. unable to pay in full may apply for a payment plan. . Growers who are already registered but have not been paying the correct tax should go to the website and file for amended returns for periods during which tax was underpaid, up to 36 months. This should also be done by Dec. 30. Growers should also send an email to the Department of Revenue (farmer.registration@dor.ga.gov) notifying the department they are a local grower. Growers selling directly to the public could be selected for audits if they do not file and pay the correct taxes by Dec. 30; audits may cover periods of time older than 36 months. The DOR has a series of online training videos for the most common Georgia Tax Center actions: • Visit http://dor.georgia.gov/videos/new-business-registration to register for Sales and Use Tax account number; • Visit http://dor.georgia.gov/videos/signup-online-access-business to create a GTC logon; • Visit http://dor.georgia.gov/videos/how-file-simple-sales-tax-return to file a simple sales and use tax return; • Visit https://dor.georgia.gov/videos/how-file-amended-st3-return to amend a sales and use tax return; • Visit http://dor.georgia.gov/videos/how-make-quick-payment-payment-number-businesstaxes to make a payment; • Visit http://dor.georgia.gov/videos/how-request-payment-plan-quote to request an installment payment plan quote. Those with questions should call the Department of Revenue at 912-389-4079 or send an email to farmer.registration@dor.ga.gov. Georgia Farm Bureau has published a resource guide to assist farmers who sell directly to consumers. The GFB resource guide can be accessed at http://www.gfb.org/TaxGuide/.


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