Tax expenditure evaluation 2020.

Issued by the Office of the State Auditor.

GA2/100.2/T21/2020/INTERNET

• Alternative income tax (PDF)
• Annuities exemption (PDF)
• Cigarette excise tax stamp discount & tobacco products excise tax vendor allowance (PDF)
• Coal severance tax expenditures (PDF)
• Commercial trucks and trailers licensed out-of-state and nonresident motor vehicle exemptions (PDF)
• Complimentary marketing property to out-of-state vendees exemptions (PDF)
• Corporate condemnation capital gains income tax deduction (PDF)
• Enterprise zone refundable renewable energy investment tax credit (PDF)
• Enterprise zones tax expenditures (PDF)
• Excise tax exemption for alcoholic beverages originating outside the U.S. (PDF)
• Exemption for alcohol produced by individuals for personal use (PDF)
• Gasoline and special fuel & dyed diesel sales tax exemptions (PDF)
• Impact assistance credit (PDF)
• Income tax credit for employer 529 contributions (PDF)
• Leases of tangible personal property for 3 years or less exemption (PDF)
• Medical supplies sales tax exemptions (PDF)
• Oil and gas severance tax deduction for transportation costs & oil and gas severance tax deduction for manufacturing and processing costs (PDF)
• Oil and gas severance tax stripper well exemption (PDF)
• Oil and gas severance tax ad valorem credit (PDF)
• Oil shale tax expenditures (PDF)
• Old and new investment tax credits (PDF)
• Railroad: Equipment sales and use tax and construction materials sales tax exemptions (PDF)
• Regional home office nisurance premium tax rate reduction (PDF)
• Residential power sales and use tax exemption (PDF)
• Rural jump-start tax expenditures (PDF)
• Short-term testing of property for use in out-of-state manufacturing exemption (PDF)
• State-employed chaplains housing allowance (PDF)
• Structural cigarette and tobacco products excise tax expenditures (PDF)
• Unauthorized insurance premium tax expenditures (PDF)
• Wood from trees killed or infested by certain beetles sales tax exemption (PDF)