Paper mill near Savannah on Georgia Power. They've been paying Georgia sales tax on electricity used in pulp production. OCGA 48-8-3.2 should exempt manufacturing equipment. Georgia Power says pulp processing doesn't qualify as manufacturing. That seems wrong to me.
Georgia Power manufacturing exemption - paper mill
Paper mills definitely qualify in North Carolina. Duke Energy approved our exemption for a paper plant in Charlotte. Converting raw materials (wood) into finished products (paper) is textbook manufacturing.
South Carolina treats paper mills as manufacturing under Code Section 12-36-2120. Santee Cooper approved our exemption without question. Georgia should be the same.
Filed formal appeal with Georgia Department of Revenue. Cited similar approvals in neighboring states. Georgia Power finally approved the exemption. 2-year refund of $47,000 plus $2,200/month ongoing savings.
Paper mills converting raw wood into finished paper products clearly qualify as manufacturing in most states. Don't let utilities make narrow interpretations of manufacturing exemptions - appeal when necessary.