The Alternate Port Activity Tax Credit

Qualifications for the Alternate Port Activity Tax Credit

The Alternate Port Activity Tax Credit is for any business that is in a tier 2 or tier 3 county in a less developed area that has the following:

  1. A distribution facility larger than 650,000 square feet in operation before December 31, 2008.
  2. Allocates product to retail stores owned by the same legal entity or its subsidiaries (distribution facility)
  3. Have at least 8 retail stores in Georgia during the company’s first year of operation.