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State by State Incentives Guide

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System must be placed in service between December 31, 2005 and December 31, 2012. Single Factor Apportionment: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. Property taxes are forgiven for a period of time to allow the project to cash flow.

Income 108
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STATE INCENTIVES GUIDE

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SINGLE FACTOR APPORTIONMENT: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. Taxpayers may also file a claim for the refund for tax paid on retail transactions that occur after June 30, 2005. The taxable value is calculated at 1.5 SALES TAX EXEMPTIONS.

Income 75