Georgia Amends Regulation on Energy Necessary to Manufacturing

Friday, January 8th, 2016

 
 
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Georgia
Energy

The Georgia Department of Revenue has amended its regulation on the exemption for energy that is necessary and integral to manufacturing.

The amendments create a definition for "energy" and add examples of taxable and nontaxable uses of energy by manufacturers. Energy is defined as "natural or artificial gas, oil, gasoline, electricity, solid fuel, wood, waste, ice, steam, water, and other materials necessary and integral for heat, light, power, refrigeration, climate control, processing, or any other use in any phase of the manufacture of tangible personal property." The term does not include energy purchased by a manufacturer primarily engaged in producing electricity for resale.

The exemption was phased in, with the final phase introduced on January 1, 2016. Transactions occurring on or after this date are fully exempt from tax.

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LATP/Regulation/Rule%20560-12-2-.64.pdf


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