Georgia Uber Safe Ride sale tax
Georgia Tax Tribunal granted summary judgment holding that Uber Safe Rider fees are “sales price” because it is part of the total amount of consideration for the transportation sold, and therefore subject to sales tax. Georgia law requires sales tax to be collected based on the “sales price” as defined, so a fee, even for a non-taxable service, that is part of the total amount of consideration for services sold falls under the broad definition of “sales price.” The argument that safe rider fees are not taxable because they are charged to recover costs of various non-taxable services was rejected. The only items excluded from the definition of “sales price” are enumerated in Ga. Code. Ann. §48-8-2(34)(B), and none of the costs for regulatory compliance, insurance, driver background checks, motor vehicle records check, development of safety features in the Uber App, incident response, and driver safety education among others, are expressly excluded from the definition in the statute. Accordingly, the Safe Rider Fee is part of the taxable base under Georgia Law.
Georgia Uber Safe Ride sale tax
