Examination of the Sales Tax Exemption on the Professional, Scientific, and Technical Services Industry

Research output: Other contributionOther

Abstract

Professional, scientific, and technical services are not explicitly cited in Georgia code as exempt from sales and use tax. Examples within these industries includes legal services, accounting, engineering, scientific research, and veterinary services. Georgia’s sales tax generally applies to tangible personal property and only certain services listed as taxable. The services reviewed are not included in state law as a taxable service.
Original languageAmerican English
Number of pages33
StatePublished - Dec 20 2024

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