The tax exemption list

UPDATE: There's supposed to be video of the Speaker's press conference today about the tax plan available on the tax plan Web site. Scroll to the bottom to find it. Fair warning, though, it looks like it could take several minutes to download. Also, I'm not entirely sure it's there.

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The Speaker's office provided me with a list of sales tax exemptions (on goods) that would stay and that would go if the GREAT plan passes as is. I typed it in below, with a little comment in the ()s.

There are more than 100 exemptions currently on the books (the actual number kind of depends on how you count them), but some of the specific ones are lumped together here, according to the Speaker's office.

Don't know if anyone else has published the actual list. I had to type it in off a fax.

Exemptions that will go away (that means these things aren't taxed right now, but WOULD BE under the Speaker's plan):

Exemptions for property/services to households:
- sale of lottery tickets
- rooms and lodging over 90 days (Whammy. That means you pay sales taxes on apartment rent.)
- sales of water through water lines
- personal property brought into Georgia
- credit allowances for trade-ins on property
- charges for public transportation
- charges for long distance telephone service
- sales of food for home consumption (remember, though, the Speaker has talked about an offsetting income tax credit for people under a certain income threshold.)
- sales of sod grass

Exemptions related to health care:
- purchase of medical equipment - Medicare and Medicaid
- sales of prescription drugs and medical devices (again, with a potential income tax credit to offset)
- sales of certain equipment used by diabetics

Exemptions related to farming and fishing:
- sales of equipment uised in harvesting lumber
- sales of agricultural machinery
- sales of LPG used for horticultural purposes (LPG = liquified petroleum gas)
- sales of certain dyed diesel fuels
- certain sales of LPG and other fuels
- certain sales of electricity

Professional and business services:
- fees for service rendered by repair professionals

Exemptions related to non-farm business:
- sale of electricity used in manufacturing
- sale of machinery used in manufacturing
- sale material handling equipment used in warehouses
- sale of machinery used to reduce pollution (The environmentalists will love this one.)
- use of cargo containers for international shipping
- gross revenue from coin operated amusement machines
- rental of films when admissions is charged
- exemptions for clean rooms
- sales of machinery used in aircraft engines and parts
- sales of replacement parts for machinery
- certain sales or leases of computer equipment
- film production and digital broadcasting


Exemptions that would remain in place (They aren't taxed now and STILL WOULDN'T BE under the Speaker's plan):

Exemptions related to health care:
- sales to hospitals
- sales to non-profit hospitals and nursing homes
- sales to non-profits serving the mentally retarded
- sales of certain medical equipment and prosthetic devices
(Looks like the health industry keeps its exemptions and patients lose some of theirs. Not sure how much that matters, given the fact that costs are passed along anyway. Then again, savings aren't always passed along, and I'm pretty sure hospitals have a better lobby than patients.)

Exemptions related to farming and fishing:
- sales of raw materials used in farming and ranching
- sales of machinery used in farming and ranching

Exemptions related to education:
- sales of school lunches in public schools
- sales of school lunches in private schools
- sales to private elementary and secondary schools
- sales to the University System of Georgia
- sales to private colleges and universities
- sales of tickets to school athletics and other events

Professional and business services:
- sales by parent-teacher organizations (Your kid's bake sale is still tax exempt.)

Exemptions - government agencies and non-profit organizations:
- sales to federal, state and local governments
- property furnished by governments to contractors for government work
- exempt sales by Girl Scouts
- exempt library non-profits, wheelchair sales and gas sales

Exemptions related to religious entities:
NONE (It just says none on the list. I'll figure out what the means and get back to you).

Exemptions related to non-farm business:
- sale of property manufactured for export
- sales of raw materials used in manufacturing (With an impact of about $3.2 billion a year, this was one of the biggest numbers on the sheet. It's also considered a key perk to keep businesses located in Georgia.)
- transportation charges for interstate and intrastate commerce.