The state of Georgia is gearing-up for its transition to becoming an associate member of the Streamlined Sales and Use Tax Agreement (SSUTA or SST) as of 1 January 2011. One of the changes they will be making as part of this transition is an adjustment to their state food tax exemption. Per Georgia Code Ann. §48-8-3(57)(C)(i), effective 1 January 2011, the food exemption will not apply to any local taxes. What does this mean for consumers? Food sales will now be taxed at the local level sales and use tax rates but not the state level tax. Grocery bills may be more expensive in Georgia come 2011.
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