Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption

Tax refunds for qualifying wharf construction projects

Beginning July 1, 2026, qualifying purchasers can get Georgia state sales and use tax refunds on construction materials and other property used to build or furnish qualifying buildings. Buildings and improvements must be on a wharf lot, 1,500 to 5,000 feet from a state-owned convention or meeting facility. That facility must have 150,000 to 750,000 square feet of available meeting space. It must also be on an island in a river forming Georgia’s boundary. Purchasers must pay the tax first and file a refund claim. Refunds include no interest and exclude property left in a contractor’s possession after construction. The exemption ends June 30, 2033, or when total refunds under this program exceed $7 million, whichever comes first.