Effective January 1, 2009, Georgia has expanded its manufacturing sales and use tax exemption to include all machinery, equipment, and replacement parts which are “necessary and integral to” the manufacture of tangible personal property. Previously, eligible items had to be “used directly in” the manufacturing process to qualify for the exemption. As before, the purchase must replace or upgrade existing machinery or equipment, or be used as additional machinery or equipment for the first time in a manufacturing plant presently located in Georgia in order to qualify. (H.B. 237, Laws 2008, Effective January 1, 2009)