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Combined Heat and Power Partnership

Biomass Sales and Use Tax Exemption

Date Last Updated6/18/2013
Incentive TypeTax
State/FederalGA
Incentive Administrator/Contact OfficeGeorgia Department of Revenue
Incentive Initiation Date7/1/2006
Incentive Size and Funding SourceThe state of Georgia has a 100% exemption for biomass materials from the state's sales and use taxes.
Eligible RecipientCommercial and residential energy producers using biomass materials in their energy systems.
Eligible FuelWoody Biomass
Eligible Project Size (MW)Does Not Specify
Minimum Efficiency Required (%)Does Not Specify
Other Selected Eligibility CriteriaTo 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.

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."
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