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