Georgia Business Inventory Exemption, Referendum A (2010)

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Georgia Business Inventory Exemption, Referendum A was on the November 2, 2010 ballot in Georgia as a legislatively-referred state statute where it was approved.

The measure allowed for inventory of businesses to be exempt from state property tax.[1]

Election results

See also: 2010 ballot measure election results
Referendum A (Business Inventory)
Approveda Yes 1,310,116 54.0%

Official results obtained from the Georgia Secretary of State.

Text of measure


The ballot question read as follows:[2]

Shall the Act be approved which grants an exemption from state ad valorem taxation for inventory of a business?
(__) Yes
(__) No

Media editorial positions

See also: Endorsements of Georgia ballot measures, 2010


  • Savannah Morning News supported Referendum A. The editorial board said, "Georgia is one of only six states that levy a state property tax on business inventory. Referendum A would bring the Peach State in line with most of the rest of the country, and reduce the tax burden on Georgia businesses."[3]
  • Creative Loafing said, "At issue: Eliminating a state tax on inventory that sits unsold in businesses' warehouses and stockrooms. That would mean the state would see about $2 million less in revenue — an amount even the staunchest of tax-break opponents say is small."[4]

Path to the ballot

The measure was approved by the Senate on March 25, 2009 and by the House on March 12, 2009. The measure was submitted to the governor on May 4, 2009.[5]

See also

External links

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Additional reading