Fulton County Freeport Exemption for E-Commerce
Shall Fulton County, Georgia be authorized to grant a Freeport Exemption to E-Commerce goods stored in fulfillment centers from taxation?
This tax exemption ballot measure is in response to House Bill 935, passed in the previous legislative session and effective July 1, 2016, which lets counties and cities ask their voters whether to extend a freeport exemption to e-commerce fulfillment centers. A freeport exemption excludes certain types of inventory from ad valorem, or property, taxes. This freeport exemption would exempt the inventory of e-commerce fulfillment centers – the places where packages are stored and packaged for shipment – from Fulton County’s ad valorem taxes.
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