Primary sales tax exemptions in Georgia include:

• Groceries: Most non-prepared food items purchased for home consumption.

• Prescription Drugs & Medical Devices: Medications and certain medical devices.

• Agricultural Products: Livestock, feed, fertilizers, seeds for farming.

• Industrial & Manufacturing Equipment: Machinery used directly in manufacturing.

• Educational Materials: Some materials for eligible institutions.

These exemptions support affordability and specific industries, requiring proper documentation to claim.