Norcross voters approve Freeport Tax Exemption for e-commerce fullfillment centers and other commercial and industrial businesses.

Norcross voters pass tax exemption for e-commerce fulfillment centers

Norcross residents overwhelmingly voted in favor to pass the Freeport Inventory Tax Exemption Class 1-4, which allows some commercial and industrial businesses to lower their tax burden. Eligible businesses include manufacturing, warehouse, distribution, and fulfillment centers. These companies will now be able to exempt certain classes of business inventory.

There are four classes of tangible inventory property that can be exempted under Freeport including some equipment, merchandise, or material used to produce goods. Norcross voters said yes to all four classes, with Class 4 being the most attractive to e-commerce fulfillment centers like Amazon.

Almost all of Georgia’s counties and over 140 cities have previously adopted Freeport classes 1-3, with many considering adding the 4th class. In Gwinnett, these include: Berkley Lake, Buford, Duluth, Grayson, Sugar Hill, and Suwanee. With the I-85/Jimmy Carter corridor having been identified as a major logistics hub by Atlanta Regional Commission and the Gwinnett Village CID, Norcross hopes their location makes the city more attractive to logistics-oriented companies.


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