June 5, 2026

Georgia’s government has revised the rules for enterprise zones, impacting state and local sales and use tax exemptions. Redevelopment projects qualifying as enterprise zones will no longer receive automatic state sales tax exemptions, requiring approval by the Governor or their designee, while local sales tax exemptions remain applicable.

Act 459 (H.B. 1129), Laws 2026, effective July 1, 2026

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