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State by State Incentives Guide

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GEORGIA – updated for 2014. Foreign Trade Zone (FTZ): Allows qualified companies to defer, decrease or eliminate duties on materials imported from overseas that are used in products assembled in Georgia. The credit can be used to offset up to 50% of net Georgia income tax liability, after all other credits have been applied.

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. This significantly reduces the effective rate of Georgia income taxation of companies with substantial sales to customers outside the state.

Income 75