Four-Day Sales Tax Exemption for Energy-Efficient Products (Georgia)

This is the approved revision of this page, as well as being the most recent.
Jump to: navigation, search

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Georgia

Name Four-Day Sales Tax Exemption for Energy-Efficient Products
Incentive Type Sales Tax Incentive
Applicable Sector Residential
Eligible Technologies Clothes Washers, Dishwasher, Refrigerators, Dehumidifiers, Ceiling Fan, Lighting, Central Air conditioners, Programmable Thermostats, Windows, Doors
Active Incentive No

Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs
Amount 100% of state sales and use tax






Equipment Requirements Product must meet or exceed federal Energy Star requirements
Start Date 2008-05-12


















Program Administrator Georgia Department of Revenue
Website http://www.gefa.org/Index.aspx?page=352
Date added to DSIRE 2005-07-08
Last DSIRE Review 2010-07-09



References DSIRE[1]


Summary

Georgia traditionally has allowed a four-day sales tax exemption for energy-efficient residential appliances, lighting, doors and windows.* Products must meet or exceed the federal Energy Star requirements in order to qualify. Residential appliances under $1,500 are exempt from the state sales and use tax and any local sales tax that may be levied. Certain products that use water efficiently and are labeled as "Water Sense" products may also qualify for this sales tax exemption. In 2009, the four-day sales tax exemption was in effect from October 1 to October 4.


* The Georgia Legislature historically has extended the "sales tax holiday" annually.


Authorities (Please contact the if there are any file problems.)

Authority 1: O.C.G. § 48-8-3 (82-83)




Authority 2: HB 948
Date Effective 2008-05-12
Date Enacted 2008-05-12

















Incentive Contact

Contact Name Tax Information
Department Georgia Department of Revenue

Address 1800 Century Center Blvd, NE

Place Atlanta, Georgia
Zip/Postal Code 30345-3205
Phone (404) 417-2100



Website https://etax.dor.ga.gov/
     
     

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"