BP 11122023 129pm - Flipbook - Page 74
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vendor does not charge sales tax, the seller must remit to the Georgia Department of
Revenue sales tax on re-sale items. The parish/mission may charge the purchaser or
absorb the tax.
Generally, if items are donated sales tax must be charged, unless the purchaser provides a
properly completed exemption certificate.
When applicable, remit Georgia Sales and Use Tax Form ST-3 in a timely manner, either
monthly or quarterly.
Note: There is no dollar amount exemption threshold. See the Georgia State webpage for full
guidelines https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/tax-exempt-nonprofitorganizations
Federal:
Per the IRS regulations (Publication 598), as of 2022, the parish will not be subject to Unrelated
Business Income Tax (UBIT) if the
