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Biomass Sales and Use Tax Exemption

Eligibility 
Commercial
Residential
Savings Category 
Biomass
Combined Heat & Power
Program Info
Sector Name 
State
Administrator 
Georgia Department of Revenue
State 
Georgia
Program Type 
Sales Tax Incentive
Rebate Amount 

100% exemption

Summary 
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. Energy produced from biomass material must be sold.