Sales Tax Attorney Norcross
If you are a business owner in Norcross, GA, then, you are collecting 6% sales tax from your customers. That is 4% for the state and then 2% for Fulton County.
But then, there are some cases where you do not need to collect sales tax.
GDOR has clarified that sales tax is no longer required on the following items:
- Disposable food packaging – single-use, disposable packaging used to contain food that is given to the customer such as boxes, wrappers, cups, dinner plates, and similar items
- Items for sale – food ingredients and other items such as a toy, which will be resold by the establishment
- Single-use items provided with meals sold – single-use items provided or made available to customers free of charge as a component part of a meal such as straws, swizzle sticks, stirrers, napkins, disposable silverware, toothpicks, and wet-naps
- Food items provided with meals sold – condiments and other food items that are made available to the customer free of charge
- The regulation also identified items and instances where sales and use tax must be paid:
- Items used or consumed by the restaurant – tangible personal property not purchased for resale to the customer such as table covers, cloth napkins, silverware, and floral arrangements. These items may also include the cost of complimentary meals furnished to employees or customers, as well as single-use items such as paper towels, plastic utensils, plastic wrap, and paper placemats.
- Gratuities – gratuities are taxable when negotiated in advance of a meal or event, unilaterally added to the bill by the seller, or mandatory under certain conditions
- Other service charges – charges by the restaurant that are necessary to complete a taxable sale such as ID checking services and a fuel surcharge when delivering food
Sales Tax Attorney Norcross
