The Georgia Department of Revenue has amended sales and use tax Reg. Sec. 560-12-1-.16 that governs direct pay permits. Details of the changes are outlined in the Regulation. Here are a few highlights:
Permits must be applied for through the Georgia Tax Center online application process
All other direct payment permits will expire on December 31, 2016 and cannot be used to make tax free purchases
Direct pay permits applied for through the online application process will become effective on or after January 1, 2017 or the date issued whichever comes later.