• For Your Health: Health-Related Information Service Not Subject to Georgia Sales and Use Tax
  • February 26, 2016 | Authors: Charles C. Capouet; Charles C. Kearns
  • Law Firm: Sutherland Asbill & Brennan LLP - Washington Office
  • The Georgia Department of Revenue released a letter ruling stating that a taxpayer’s health-related information service was not subject to sales and use tax. The service includes a web portal to provide health information and track the user’s personal results and the in-person performance of an annual biometric health assessment. The taxpayer’s service was not taxable because Georgia does not expressly designate the service as taxable. Ga. Letter Ruling SUT-2015-03, Ga. Dep’t of Revenue (issued Apr. 16, 2015, released Feb. 2016).