In accordance with State law, the City of Savannah held a voter referendum on November 6, 2018, at which a majority of the municipal voters approved a Level I Freeport Exemption for fulfillment centers. This exemption will engender a competitive business environment for e-commerce fulfillment centers to remain, relocate or expand their operations in the City of Savannah.

The exemption pertains to stock in trade of a fulfillment center which, on January 1, are stored in a fulfillment center and which are made available to remote purchasers who may make such purchases by electronic, Internet, telephonic, or other remote means, and where such stock in trade of a fulfillment center will be shipped from the fulfillment center and delivered to the purchaser at a location other than the location of the fulfillment center.

The City of Savannah desires to establish the initial Level I Freeport Exemption for fulfillment centers at 20% as of January 1, 2019, as authorized by O.C.G.A. 48-5-48.2. 

Approval