Compilation of Rules and Regulations of the State of Georgia Department 159 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Here’s an updated overview of the Compilation of the Rules & Regulations, Department 159 – Georgia Department of Economic Development:
📘 Overview of Department 159
1. Film, Music & Digital Entertainment Division (Chapter 159‑1)
159‑1‑1: Film Tax Credit
Offers a 20% Base Tax Credit and a 10% Georgia Entertainment Promotion (GEP) Tax Credit under O.C.G.A. § 48‑7‑40.26
GDEcD handles qualification and certification; Georgia Department of Revenue oversees expenditures (rules.sos.ga.gov)
Includes definitions, appeals processes, and effective dates (as of Jan 1, 2024) (rules.sos.ga.gov)
159‑1‑2: Musical Tax Credit
Administered under O.C.G.A. § 48‑7‑40.33, it provides guidance on pre‑certification, certification, eligible expenditures, and appeals (rules.sos.ga.gov)
Defines musical/theatrical productions, thresholds, counties, and step‑by‑step application process (regulations.justia.com)
2. Global Commerce Division (Chapter 159‑3)
159‑3‑1: Competitive Projects of Regional Significance
Defines criteria for sales and use tax exemptions on construction materials
Covers eligibility, definitions, and regional significance standards (georgia.org)
🔗 Access the Official PDF
The complete rules document in PDF form is available directly from the Georgia Secretary of State’s website, current as of July 2025:
“Rules and Regulations of the State of Georgia Department 159 – DEPARTMENT OF ECONOMIC DEVELOPMENT” (rules.sos.ga.gov)
You can download the full text, including amendments through early 2025.
✅ How to Use This Compilation
For Film/Music projects:
Review Chapters 159‑1‑1 and 159‑1‑2 for eligibility, structure, and appeal guidelines.
For regional development incentives:
Consult Chapter 159‑3‑1 to understand definitions and exemption criteria.
Check dates & amendments:
These regulations are current through March 18, 2025, with key sections effective as of January 1, 2024 (regulations.justia.com, regulations.justia.com).
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