Georgia’s Department of Revenue has revised its Sales and Use Tax Exemption Certificate for manufacturers to reflect a partial exemption from sales and use tax on sales of natural or artificial gas, certain types of fuel oil, propane, petroleum coke, and/or coal that is used directly or indirectly in the manufacturing or processing of tangible personal property, primarily for resale. The exemption runs from July 1, 2008, through December 31, 2010.
Also included is a portion of the fuel cost recovery component of retail electric rates used directly or indirectly in the manufacturing or processing of tangible personal property primarily for resale.
The exemption does not apply to local sales and use taxes.
The revised certificate also reflects the sales and use tax exemption on machinery and equipment necessary and integral to the manufacture of tangible personal property in a manufacturing plant, including repair and replacement parts.
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