Four-Day Sales Tax Exemption for Energy-Efficient Products (Georgia)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Four-Day Sales Tax Exemption for Energy-Efficient Products|
|Incentive Type||Sales Tax Incentive|
|Eligible Technologies||Clothes Washers, Dishwasher, Refrigerators, Dehumidifiers, Ceiling Fan, Lighting, Central Air conditioners, Programmable Thermostats, Windows, Doors|
|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|
|Program Administrator||Georgia Department of Revenue|
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|
|Contact Name||Tax Information|
|Department||Georgia Department of Revenue|
|Address||1800 Century Center Blvd, NE|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.