Alternative Fuel Production Facility Tax Exemption

Expired: 06/30/2012

Tangible personal property used in or for the construction of a facility dedicated to the production and processing of ethanol, biodiesel, butanol, and their by-products are exempt from the state sales and use tax. To qualify, alternative fuels produced in the facility must be derived from biomass materials such as agricultural products, animal fats, or the wastes of such products or fats. The tax exemption does not apply to property purchased after alternative fuel production and processing has begun at the facility. The exemption applies to tangible personal property purchased between July 1, 2007, and June 30, 2012. (Reference Georgia Code 48-8-3)

Jurisdiction: Georgia

Type: State Incentives

Enacted: May 24, 2007

Technologies: Biodiesel, Ethanol

See all Georgia Laws and Incentives.