Combined Heat and Power Partnership
Biomass Sales and Use Tax Exemption
| Date Last Updated | 11/16/2012 |
| Incentive Type | Tax |
| State/Federal | GA |
| Incentive Administrator/Contact Office | Georgia Department of Revenue |
| Incentive Initiation Date | 7/1/2006 |
| Incentive Size and Funding Source | The State of Georgia has a 100% exemption for biomass materials from the state's sales and use taxes. |
| Eligible Recipient | Commercial and residential energy producers using biomass materials in their energy systems. |
| Eligible Fuel | Woody Biomass |
| Eligible Project Size (MW) | Does Not Specify |
| Minimum Efficiency Required (%) | Does Not Specify |
| Other Selected Eligibility Criteria | To qualify for the exemption, the biomass material must be used 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. The term "biomass material" is defined as "organic matter, excluding fossil fuels, including agricultural crops, plants, trees, wood, wood wastes and residues, sawmill waste, sawdust, wood chips, bark chips, and forest thinning, harvesting, or clearing residues; wood waste from pallets or other wood demolition debris; peanut shells; pecan shells; cotton plants; corn stalks; and plant matter, including aquatic plants, grasses, stalks, vegetation, and residues, including hulls, shells, or cellulose-containing fibers." |
| Resource Website(s) |
