On September 24th, 2014, the Georgia Department of Revenue (“GADOR”) issued a new regulation (Ga. Comp. R. & Regs. 560-12-2-.115) clarifying sales tax guidance for restaurants and similar establishments. The regulation addresses prepared food sales, single-use item purchases, mandatory gratuities and a few other topics of interest.
Alert for Restaurants: New Georgia Regulation Affects Sales Tax
Posted by jbarnes on Oct 1, 2014 2:31:50 PM
Topics: Ga. Comp. R. & Regs. 560-12-2-.115, mandatory gratuities, point of sale, restaurant sales tax, Tax, Uncategorized