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GA

Energy Sold to Manufacturers Sales Tax Exemption

Georgia sales tax treatment and exemption guidance for qualifying energy sold to manufacturers and used in manufacturing.

About this program

Visit the program website for full details.

Eligibility

Manufacturers using energy that is necessary and integral to manufacturing tangible personal property at a Georgia manufacturing plant may qualify for exempt or reduced sales tax treatment under applicable rules.

Requirements

  • Review current Georgia Department of Revenue energy sold to manufacturers rate guidance.
  • Provide required exemption certificate, direct pay permit, or supporting documentation to the energy supplier.
  • Maintain records showing qualifying manufacturing use and applicable tax treatment.