Muscogee County voters have elected to Exempt certain types of Manufacturers Inventory pursuant to Code Section 48-5-48.2. Available exemptions are listed as follows:

• Class 1 - Raw materials and goods in process of a qualified manufacturer - 100% exemption.
• Class 2 - Finished goods produced in Georgia within the last 12 months - 100% exemption
• Class 3 - Finished goods stored in Georgia at January 1 and destined for shipment out-of-state within 12 months - 100% exemption.