Biomass Sales and Use Tax Exemption

Last updated: August 28, 2018

Program Overview

Implementing Sector:State
Category:Financial Incentive
State:Georgia
Incentive Type:Sales Tax Incentive
Administrator:Georgia Department of Revenue
Start Date:07/01/2006
Eligible Renewable/Other Technologies:Biomass

Authorities

Name:O.C.G.A. § 48-8-3
Name:GA DOR Document

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. The state of Georgia also provides a number of other exemptions for industries which a electricity generators may qualify for. Please contact GA Department of Revenue for more information. 

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