Factsheet: Biomass Sales and Use Tax Exemption

Biomass Sales and Use Tax Exemption

Key Information
Full name of Instrument & Measure (English): 
Biomass Sales and Use Tax Exemption
Georgia enacted legislation in April 2006 (HB 1018) creating an exemption for biomass materials from the state's sales and use taxes. 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.
Stimulate sales of biomass for energy
Responsible Authority: 
Georgia Department of Revenu


Trade Relevance: 
Policies with direct impact on imports/exports
Year Instrument & Measure Started: