Sales Tax

The Institute Most purchases make by the Institute for use in the state of Georgia are exempt from sales tax. Tangible personal property (goods) sold by the Institute are subject to Georgia sales tax. If your department makes sales, sales tax must be collected and remitted. The Office of the Controller is the central office on campus that manages sales tax reporting and remitting for the Institute. If your department makes sales of tangible personal property contact the Associate Controller.

Affiliated Organizations and Agencies Purchases made by Georgia Tech’s separately incorporated affiliated organizations and purchases made from agency funds are not exempt from payment of sales tax.

Sales tax exemption outside Georgia is based on individual state laws. The Accounts Payable Office manages sales tax exemptions

Georgia Sales tax on equipment installed by private contractors Georgia Code §48-8-63 imposes sales tax on equipment or material purchased by a tax-exempt government entity installed by private contractors. The private contractor is deemed to be the purchaser of the equipment, and no sales tax exemption may be claimed other than for a gas, water or sewer project.