Procure-to-Pay Tax Information

Sales/Use Tax

As a unit of the State of Georgia, Georgia Institute of Technology is exempt from the payment of Georgia Sales and Use Tax.

In most cases, the Institute is not liable for sales taxes of other states, if the transaction or delivery of goods occurred within the State of Georgia.  However, if title passes in another state, the Institute may be liable to pay taxes based on the taxing jurisdiction where clear title passed.  Georgia Tech is exempt from sales and use tax for goods delivered to the following states:

Georgia, Florida, Ohio, Tennessee, and Texas

In states where Georgia Tech has a physical location, it may be possible to acquire a sales tax exemption.  Contact apaccounting.ask@business.gatech.edu, including office location, types of procurements, and estimated annual spend for taxable supplies/equipment.

Tax Exemption Forms
Georgia Tax Exempt Form Ohio Tax Exempt Form
Hotel/Motel Tax Exemption Form Tennessee Tax Exempt Form
Florida Tax Exempt Form Texas Tax Exempt Form
Form 6166 Exemption California Partial Exemption Certificate

Contact apaccounting.ask@business.gatech.edu for any states not listed above.

Non-US Tax Residents

Georgia Tech Accounts Payable is responsible for compliance with Homeland Security and IRS tax withholding/reporting for non-US tax residents (individuals, entities, organizations).   GLACIER is a third-party software Georgia Tech uses for the analysis of immigration information and the rendering of tax rates on US sourced services.  Please see the forms below for information on how to process payment requests for Non-US tax residents.

Non-Resident Forms
Forms W-7, 8233, W-8EC1 How to Pay a Fellowship
How to Make Service Payments to Companies How to Pay a Honoraria
How to Make Service Payments to Individuals How to Pay Awards/Research Participant Stipends
  IRS Guidance in tax - U.S. Source Income

Hotel/Lodging Taxes

Georgia Tech is exempt from local option/municipal/city taxes for employee hotel stays in the State of Georgia.  The exemption form must be submitted by the traveler at time of check-in.  Official guests/visitor hotel stays in Georgia are exempt from sales tax, if the invoice is paid by Georgia Tech through Accounts Payable.  If the visitor pays the hotel directly, sales tax applies (although the visitor will be reimbursed for the tax portion at time of reimbursement).

Georgia Tech is not exempt from the State of Georgia $5 daily Hotel-Motel Fee.

Hotel/Motel Tax Exemption Form

International VAT Recovery

Value Added Tax (VAT) is a consumption tax levied on goods and services in many countries around the world. The national tax systems of Europe, Canada, Japan and Australia allow for a refund of VAT to most non-resident business entities worldwide. 

Typical recoverable expenses include hotels, car rentals, meals, telephone charges, conferences, and meeting expenses.  Original invoices/receipts are required to claim the refund.  Read more about Georgia Tech’s VAT Recovery process.  Georgia Tech has contracted with an agency to recover Value Added Tax and will work with campus units that have international activity beginning spring 2016.

For more information, contact apaccounting.ask@business.gatech.edu

Tax Reporting

1099-Misc (Rents, Royalties, Honoraria, Services, Awards, and other Non-employee Compensation)

1099-Misc forms for calendar year 2016 were postmarked 01/30/17 and mailed to the recipient’s primary address used for payments.  Contact apaccounting.ask@business.gatech.edu with questions regarding your statement.   

Campus units that receive a 1099-Misc form from a supplier, should send those to the Controller’s Office at mail code 0257.

Tax Reporting for Non-US Tax Residents

1042-s forms are distributed centrally by Global HR for employees (Payroll), students (Bursar’s Office), and consultants, honoraria, and other non-employee payments (AP).  These are distributed electronically through GLACIER (where authorized) or via mail.  Please visit the Global HR Tax Resource for specific deadlines and information about tax preparation software available through Sprintax.

For questions related to accounts payable (Form 1099 MISC, foreign vendor payments, and tax treaties), please contact apaccounting.ask@business.gatech.edu or call 404-894-0945

For all other tax questions (sales/use tax, unrelated business income tax, or tax policy), please contact the Controller’s Office Tax Manager at 404-385-4396.

Other Helpful Links:

Global HR Tax Resource:    http://www.ohr.gatech.edu/global/foreignnationaltax

Controller’s Office Tax Resource:  http://www.controller.gatech.edu/tax-compliance