Georgia: Sales Tax Handbook
Are Pollution Control Equipment subject to sales tax?
While Georgia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in Georgia. To learn more, see a full list of taxable and tax-exempt items in Georgia.
General Pollution Control Equipment
TAXABLE
In the state of Georgia, exemptions apply to any sort of machinery and equipment, which includes related machinery and equipment repair, replacement, and component parts, which are used mainly for reducing or eliminating air or water pollution; machinery incorporated into a water conservation facility; and machinery and equipment for use in combating air and water pollution and any industrial material bought for further processing in the manufacture of tangible personal property for sale or any part of the industrial material or by-product which becomes a wasteful product contributing to pollution problems and which is used up in a recycling or burning process.
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