Important Notice: State Sales and Use Tax Rates on Electricity

This document serves as notice that the 2007 General Assembly enacted Session Law 2007-397 that provides for further reductions in the rate of sales and use tax on sales of electricity that is measured by a separate meter or another separate device and sold to manufacturing industries and manufacturing plants for use in connection with the operation of the industries and plants. Effective July 1, 2010, sales of electricity to manufacturers and farmers for qualifying purposes are exempt from sales and use tax.