Georgia Limits Sales Tax Exemption for Enterprise Zone

The Georgia Governor signed a law amending the state’s enterprise zone statute to limit the availability of state sales and use tax exemptions for certain redevelopment projects while preserving local sales tax exemptions. The law also authorizes local governments to impose enterprise zone infrastructure fees tied to exempt transactions, limits the number of qualifying enterprise zones in a county, and excludes casino-related projects from eligibility. The law takes effect July 1. [H.B. 1129, enacted 05/11/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.