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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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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