Manufacturers and industrial processors with facilities located in Georgia may be eligible for a utility tax exemption. Georgia offers an exemption from state and local sales tax on the purchase of electricity, natural gas, and water used in qualifying production activities. This tax exemption is authorized by O.C.G.A. § 48-8-3.

Exemption Language of O.C.G.A. § 48-8-3

"The sale and use of energy are exempt from sales and use tax if the energy is: (1) necessary and integral to the manufacture of tangible personal property and (2) sold, used, stored, or consumed at a manufacturing plant in Georgia."

Utility Study Requirement for Exemption Qualification

Georgia does not have a standard utility tax study requirement. Please contact us for more information regarding the requirements for claiming the exemption in Georgia.

Georgia Statute of Limitations on Tax Refund

3 years

State Sales Tax Rate: 6%

Average Local Sales Tax Rate: 1.05%

Helpful Resources

Georgia Utility Exemption Certificate: Form ST-5M

Georgia Utility Exemption Statute/Rule: O.C.G.A. § 48-8-3

Georgia Claim Form for Tax Refund: ST-12 Claim for Refund