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Energy Used in Manufacturing Sales and Use Tax Exemption

Savings Category 
Fuel Cells
Program Info
Program Type 
Sales Tax Incentive

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.