Georgia has enacted a temporary, partial exemption from state sales and use tax with respect to the sale or use of natural or artificial gas, certain fuel oil, propane, petroleum coke, and coal used directly or indirectly in the manufacture or processing of tangible personal property primarily for resale. The exemption also applies to the fuel cost recovery component of retail electric rates used directly or indirectly in the manufacture or processing of tangible personal property primarily for resale. To be eligible, the manufacturing or processing must occur in a manufacturing plant located in Georgia, and an exemption certificate must be used. The exemption begins July 1, 2008 and ends December 10, 2010. (H.B. 272, Laws 2008, Enacted May 14, 2008)