Biomass Sales and Use Tax Exemption (Georgia)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Biomass Sales and Use Tax Exemption|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, General Public/Consumer, Residential|
|Eligible Technologies||Biomass, CHP/Cogeneration|
|Energy Category||Renewable Energy Incentive Programs|
|Program Administrator||Georgia Department of Revenue|
|Date added to DSIRE||2006-08-11|
|Last DSIRE Review||2013-06-11|
Georgia enacted legislation in April 2006 (HB 1018) creating an exemption for biomass materials from the state's sales and use taxes. The term "biomass material" is defined as "organic matter, excluding fossil fuels, including agricultural crops, plants, trees, wood, wood wastes and residues, sawmill waste, sawdust, wood chips, bark chips, and forest thinning, harvesting, or clearing residues; wood waste from pallets or other wood demolition debris; peanut shells; pecan shells; cotton plants; corn stalks; and plant matter, including aquatic plants, grasses, stalks, vegetation, and residues, including hulls, shells, or cellulose-containing fibers."
To qualify for the exemption, the biomass material must be utilized in the production of energy, including the production of electricity, steam, or both electricity and steam. Pellets and fuels derived from biomass are generally eligible.
|Contact Name||Tax Information|
|Department||Georgia Department of Revenue|
|Address||1800 Century Center Blvd, NE|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||O.C.G § 48-8-3|
|Authority 2:||GA DOR Document|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.