Georgians have made it clear that attracting and retaining jobs should be the No. 1 priority of every elected official. Late last fall, my colleagues on the Georgia Public Service Commission and I sent a letter asking the Georgia General Assembly to consider removing the sales tax manufacturers pay on energy, including electricity, used in the manufacturing process. Governor Nathan Deal supports this idea, as do Lt. Gov. Casey Cagle and Speaker David Ralston.
Manufacturing employs hundreds of thousands of skilled workers in Georgia. Like virtually every other state, Georgia does not tax raw materials used in manufacturing. Instead, one sales tax is applied to the finished product to avoid a pyramiding scenario where sales tax is paid on top of embedded sales tax. Georgia is one of only 10 states, and the only state in the Southeast, to charge full sales tax on energy.









