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Freeport Exemption


The 100% Level 1 Freeport Exemption is offered by the City and DeKalb County. The exemption is applied to state and local inventory tax on raw materials and goods in process, finished goods held by the original manufacturer, and finished goods held by distributors, wholesalers, and manufacturers destined for out-of-state shipment.

A Level One Freeport Exemption includes the following types of tangible personal property:

  • Inventory of goods in the process of being manufactured or produced including raw materials and partly finished goods
  • Inventory of finished goods manufactured or produced in Georgia held by the manufacturer or producer for a period not to exceed 12 months
  • Inventory of finished goods on January 1 that are stored in a warehouse, dock, or wharf that are destined for shipment outside of Georgia for a period not to exceed 12 months

Freeport Exemptions are filed through DeKalb County January 1 - April 1.