Energy Used in Manufacturing Sales and Use Tax Exemption (Georgia)

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Last modified on February 12, 2015.

EZFeed Policy

Place Georgia


   
Applies to States or Provinces Georgia
Name Energy Used in Manufacturing Sales and Use Tax Exemption
Policy Category Financial Incentive
Policy Type Sales Tax Incentive
Affected Technologies Biomass/Biogas, Concentrating Solar Power, Fuel Cells, Hydroelectric, Hydroelectric (Small), Natural Gas, Nuclear, Solar Photovoltaics, Wind energy
Active Policy Yes

Implementing Sector State/Province




























Primary Website http://www.legis.ga.gov/Legislation/en-US/default.aspx



Last Review 2014-09-15


Information Source http://www.georgia.org/competitive-advantages/tax-exemptions/Pages/sales-tax-use-tax.aspx


Summary

Georgia enacted legislation in April 2012 (HB 386) creating an exemption for energy used in the manufacturing of a product from the state's sales and use taxes. The sale, use, storage, or consumption of energy which is necessary and integral to the manufacture of tangible personal property at a manufacturing plant in the state of Georgia shall be exempt from all sales and use taxation except for the sales and use tax for educational purposes. This includes energy used directly or indirectly in a manufacturing facility. The exemption will be implemented over four years, with 25% phased-in each year beginning on January 1, 2013, and reaching 100% on January 1, 2016.




      
     
     


















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