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Post details: Georgia --Sales and Use Tax: Governor Suspends Taxation of Prescription Drug Samples
09/08/08
Georgia --Sales and Use Tax: Governor Suspends Taxation of Prescription Drug Samples
CCH (cch.taxgroup.com) reports:
Georgia Governor Sonny Perdue has signed an executive order that suspends the collection of sales and use tax on prescription "controlled substances" and "dangerous drugs" distributed free of charge (prescription drug samples) on or after September 1, 2008, by pharmaceutical manufacturers or distributors to clinics, dentists, doctors, hospitals, or any person or entity located within the state. The order also applies to suspend the collection of sales and use tax on controlled substances and dangerous drugs distributed free of charge on or after September 1 for human clinical trials approved by an institutional review board accredited by the Association for the Accreditation of Human Research Protection Programs.
The controlled substances and dangerous drugs impacted by the suspension are defined by reference in O.C.G.A. Sec. 16-13-1, a provision of the Criminal Code of Georgia. O.C.G.A. Sec. 16-13-1 is available on the state's Web site at
http://www.georgia.gov/. The suspension will remain in effect until acted upon by the General Assembly.
Subscribers to CCH Tax Research NetWork can view guidance issued by the Georgia Department of Revenue as well as the governor's executive order.
Executive Order , Governor Sonny Perdue, August 29, 2008; Georgia Sales and Use Tax Informational Bulletin , Georgia Department of Revenue, September 2, 2008.
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