Four-Day Sales Tax Exemption for Energy-Efficient Products

July 09, 2010

Summary

Georgia traditionally has allowed a four-day sales tax exemption for energy-efficient residential appliances, lighting, doors and windows.* Products must meet or exceed the federal Energy Star requirements in order to qualify. Residential appliances under $1,500 are exempt from the state sales and use tax and any local sales tax that may be levied. Certain products that use water efficiently and are labeled as "Water Sense" products may also qualify for this sales tax exemption. In 2009, the four-day sales tax exemption was in effect from October 1 to October 4. * The Georgia Legislature historically has extended the "sales tax holiday" annually.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Georgia
Incentive Type: Sales Tax Incentive
Web Site: http://www.gefa.org/Index.aspx?page=352
Administrator: Georgia Department of Revenue
Start Date: 5/12/2008
Eligible Renewable/Other Technologies:
  • Clothes Washers
  • Dishwasher
  • Refrigerators/Freezers
  • Dehumidifiers
  • Ceiling Fan
  • Lighting
  • Air conditioners
  • Programmable Thermostats
  • Windows
  • Doors
Incentive Amount: 100% of state sales and use tax
Equipment Requirements: Product must meet or exceed federal Energy Star requirements

Authorities

Name: O.C.G. § 48-8-3 (82-83)
Name: HB 948
Date Enacted: 5/12/2008
Effective Date: 5/12/2008

Contact

Name: Tax Information
Organization: Georgia Department of Revenue
Address: 1800 Century Center Blvd, NE
Atlanta GA 30345

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.