Sales and Use Tax Exemption
Qualified equipment purchases or leases are exempt from sales tax when the equipment pruchased is used in the manufacturing process. Under certain conidtions, primary material handling equipment (in wharehouse and distribution centers), computer equipment and Class 100 (or less) clean room machinery, equipment and materials can also be exempted.
Inventory Tax Exemption
Effective January 1, 2011, business inventory is exempt from state property taxes (0.25 mills). Many Georgia counties also exempt from property tax up to 100 percent of qualified raw material, work-in-process and finished goods inventory under Georgia's local-option "Freeport" law. Haralson County offers 100% freeport.