Sales tax and use tax exemptions significantly lower the cost for Georgia businesses to buy, upgrade and replace critical equipment.
Here are some of the items exempt from state and local sales tax and use tax:
- Manufacturing production machinery
- Components to upgrade or replace existing machinery
- Re-manufacturing of aircraft engines and components
- Warehouse and distribution center machinery (if a company invests $5 million or more in a new or expanded facility)
- Computer equipment for use by a high-tech company, if the total purchase or lease value exceeds $15 million
- Machinery, equipment and materials for use in a clean room of Class 100 or less
- Electricity that interacts directly with a manufactured product (if the total cost of the electricity is more than half the cost of all materials used in making the product)
Download a complete list of items exempt from state sales and use tax (PDF)
Request more information about sales and use tax exemptions by e-mailing Emily Moore or by calling 1+404-962-4022.