Sales Tax

Organizations with Student Activity Fee Funds are exempt from the payment of Georgia Sales Tax and Federal Excise Taxes.

Organizations can email DOSBO@uga.edu to get a copy of the ST-5 Form – Sales Tax Certificate of Exemption to use when making purchases
If a vendor adds sales tax to an invoice being paid by Payment Request, the sales tax should be deducted from the amount due
If a vendor adds sales tax to a petty cash or reimbursable purchase, the full amount, including the tax, will be reimbursed to the individual who made the purchase

Organizations with Student Activity Fee Funds are required to collect Georgia Sales Tax for taxable revenue.

Student organizations with Student Activity Fee Funds are obligated to collect and remit sales tax for taxable revenue, which could include ticket and merchandise sales.
All ticket and merchandise sales, as well as goods and services, must be sold by the Dean of Students Business Office on behalf of student organizations with Student Activity Fee Funds. These sales are subject to sales tax.
The Dean of Students Business Office will calculate sales tax, deposit ticket proceeds into the appropriate account, and file the necessary monthly sales tax reports on sales. The tickets and merchandise will generally have the applicable sales tax included in the price.
Registration fees, membership dues, and donations are not considered taxable revenue.

Organizations with Agency Accounts are required to pay Georgia Sales Tax and Federal Excise Taxes.

Student organizations that maintain Agency Accounts with the Dean of Students Business Office will be required to pay applicable taxes on purchases.

Organizations with Agency Accounts are required to collect Georgia Sales Tax for taxable revenue.

Student organizations with Agency Accounts are obligated to collect and remit sales tax for taxable revenue, which could include ticket and merchandise sales.
If items or services are being sold through the Dean of Students Business Office, the Business Office will calculate sales tax, deposit ticket proceeds into the appropriate account, and file the necessary monthly sales tax reports on sales. The tickets and merchandise will generally have the applicable sales tax included in the price.
If items or services are being sold directly by the organization (not through the Dean of Students Business Office), the organization is responsible for determining whether sales tax is owed and collecting it. Resources are available through the Georgia Department of Revenue to assist in this determination.
Registration fees, membership dues, and donations are not considered taxable revenue.