Can a foreign visitor (non-U.S. resident) apply for a refund of sales tax paid on purchases made while in Georgia?
A. No. When possession and/or title occur in Georgia, sales tax is imposed on the purchase of tangible personal property regardless of the purchaser’s country of residency. However, if the tangible personal property is shipped by the retail dealer to the visitor’s country of residence, the sale is exempt from Georgia sales tax.
Related Questions
- A qualified individual purchases a replacement sofa for $4000. Can she get a refund of the Tennessee sales tax paid on the first $3,200?
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