|Client||Georgia Traditional Manufacturers Association|
Sutherland represented the Georgia Traditional Manufacturers Association with the Georgia Department of Revenue’s implementation of new regulations intended to provide taxpayers with guidance regarding the interpretation of Georgia’s new integrated plant theory. Sutherland has prepared written comments and represented our client at public hearings. We provided the department with guidance in its drafting of the proposed regulations. Sutherland has been successful in vastly expanding the department’s initial interpretation to exempt virtually all machinery or equipment used by Georgia manufacturers.