The State of Georgia imposes tax on the retail sales price of tangible personal property and certain services.  This is called Sales and Use tax.  As a unit of the USG, which is a public educational organization, the Institute is exempt from paying sales and use tax in the State of Georgia.

Georgia Tech may be able to acquire a sales and use tax exemption from other states where it has a physical location.  The Procurement and Business Services website maintains a list of states who have provided the Institute with a state sales and use tax exemption. 

Georgia Tech is not exempt from collecting and remitting sales and use tax to the State of Georgia for the retail sales of tangible personal property and certain services. Please direct questions regarding taxable sales to the Senior Tax Compliance Manager in the Controller’s Office.