Georgia Code
Part 1 - General Provisions
§ 48-8-3.2. Exemptions for Manufacturing Equipment, Industrial Materials, Packing Supplies, and Energy

Businesses that are primarily engaged in providing personal or professional services or in the operation of retail outlets, generally including, but not limited to, grocery stores, pharmacies, bakeries, or restaurants, are not considered manufacturers.
History. Code 1981, § 48-8-3.2 , enacted by Ga. L. 2012, p. 257, § 5-2/HB 386; Ga. L. 2014, p. 229, § 1/HB 900; Ga. L. 2017, p. 568, § 1/HB 247; Ga. L. 2021, p. 289, § 5-3/SB 6.
The 2021 amendment, effective July 1, 2021, substituted “For the period commencing on July 1, 2021, and ending on June 30, 2026” for “Until July 1, 2020” at the beginning of paragraph (e)(12).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2012, “or after January 1, 2013” was substituted for “or after the effective date of this Code section” at the end of paragraph (c)(3) and “paragraph (93)” was substituted for “paragraph (92)” in paragraph (c)(4).
Editor’s notes.
Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.”
Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.”
Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability.
Ga. L. 2021, p. 289, § 1-1/SB 6, not codified by the General Assembly, provides, in part, that: “Part V of this Act shall be known and may be cited as the ‘Georgia Economic Recovery Act of 2021.’ ”
Law reviews.
For article on the 2012 enactment of this Code section, see 29 Georgia St. U.L. Rev. 112 (2012).
For article, “SB 6: The Review, Creation, and Extension of Georgia Tax Credits and Deductions,” see 38 Ga. St. U.L. Rev. 167, 168 (2021).

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