Biomass Sales and Use Tax Exemption (Georgia)

From Open Energy Information


Last modified on February 12, 2015.

Financial Incentive Program

Place Georgia

Name Biomass Sales and Use Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, General Public/Consumer, Residential
Eligible Technologies Biomass, CHP/Cogeneration
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption

Start Date 2006-07-01

Program Administrator Georgia Department of Revenue

References DSIRE[1]


Georgia enacted legislation in April 2006 (HB 1018) creating an exemption for biomass materials from the state's sales and use taxes. 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."

To qualify for the exemption, the biomass material must be utilized 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.

Incentive Contact

Contact Name Tax Information
Department Georgia Department of Revenue
Address 1800 Century Center Blvd, NE
Place Atlanta, Georgia
Zip/Postal Code 30345-3205
Phone (404) 417-2100


Authorities (Please contact the if there are any file problems.)

Authority 1: O.C.G § 48-8-3

Authority 2: GA DOR Document

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"